The Court of Justice of European Union (CJEU) issued a ruling (C-895/19) on 18 March 2021 in which it concluded that certain provisions of the Polish VAT rules regarding the input tax recovery of self-charged VAT in relation to transactions involving intracommunity acquisitions of goods are not in line with the EU VAT directive and principles of neutrality and proportionality. The operative part of the judgment was published in the Official Journal of the EU on 10 May 2021.
Source Deloitte
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