C-697/20 (Dyrektor Izby Skarbowej w L.) – The European Court of Justice has issued a preliminary ruling on Polish VAT rules for agricultural activities

The European Court of Justice ruled that the common VAT system:  

1. Does not preclude spouses engaging in separate economic activities on marital community property from being taxed separately; and 
2. Does not preclude one spouse losing flat-rate farmer status because of the actions of the other spouse if it is necessary to prevent tax evasion or administrative difficulties.  

Source: GVC