Preliminary question: Does the apparent legal transaction under civil law always deprive you of the right to deduct VAT?

Preliminary question: Does the apparent legal transaction under civil law always deprive you of the right to deduct VAT? (decision of the Supreme Administrative Court of 23 November 2021, reference number I FSK 2310/19).

The Supreme Administrative Court wants the Tribunal to determine whether it is in conflict with the provisions of the VAT Directive and the principles of neutrality and proportionality, the Polish provision which deprives a taxpayer of the right to deduct VAT on the acquisition of the right to goods, deemed to have been made for appearances within the meaning of the provisions of domestic civil law, irrespective of determining whether the intended effect of the transaction was an unlawful tax advantage and whether it constituted the main purpose of the adopted contractual solution.

Source Deloitte Poland

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