Poland: VAT account not accessible asset in bankruptcy proceedings (CJEU Advocate General opinion)
Tax authority refusal to transfer funds after bankruptcy is allowed under the EU law
Tax authority refusal to transfer funds after bankruptcy is allowed under the EU law
The Advocate General of the Court of Justice of the European Union (CJEU) on 11 April 2024 issued an opinion that the tax authority’s refusal to transfer funds accumulated in a taxpayer’s value added tax (VAT) account after the taxpayer declared bankruptcy to the bankruptcy administrator is allowed under the EU law.
The case is: Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu (C-709/22)
Read an April 2024 report prepared by the KPMG member firm in Poland
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