The Supreme Administrative Court requested the CJEU to give a preliminary ruling on whether for a transfer of assets to be exempt from VAT the buyer must be the seller’s legal successor. The Polish VAT Act (article 6(1) thereof) does not contain the condition provided for by Article 19 of the VAT Directive, i.e. that the person to whom the goods are transferred is to be treated as the successor to the transferor.
Source: KPMG
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