A taxable person cannot be deprived of the right to deduct input VAT on the sole ground that a taxable transaction is considered invalid under national civil law, an EU court ruled in May. The NSA has just repeated it.
This is Article 88(3a)(4)(c) of the VAT Act. In May 2023, the Court of Justice of the EU ruled (in case C 114/22) that this provision violates an EU directive.
Source: podatki.gazetaprawna.pl
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