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Learn moreReferral to CJEU regarding compatibility of Polish VAT law with EU VAT directive
The Supreme Court on October 2, 2024, referred (case file I FSK 169/21) a preliminary question to the Court of Justice of the European Union (CJEU) regarding whether Article 86(10b)(1) of the Polish value added tax (VAT) law, which conditions the right to deduct VAT on receiving an invoice, is compatible with the EU VAT directive.
Read an October 2024 report prepared by the KPMG member firm in Poland
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