ICS or Export – question raised by the Polish Court to CJEU

A recent Polish case regarding proper VAT settlement in international supply chains will be examined by CJEU. The Provincial Administrative Court in Warsaw has referred questions to CJEU regarding the classification of transactions for VAT purposes when goods are exported outside the EU, discrepancies in documentation, and the level of the supplier’s knowledge about the export. The case highlights the importance of distinguishing between intra-Community supply and export for smooth and compliant tax processes.

Source Crido.pl

See also

• ECJ will answer what about VAT if the goods went to Belarus instead of Lithuania

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• VATupdate.com – Your FREE source of information on ECJ VAT Cases

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