New General Court Case – T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – More info known

Date of the lodging of the application initiating proceedings: 10/12/2024

Name of the parties: Dyrektor Krajowej Informacji Skarbowej

Source of the question referred for a preliminary ruling: Naczelny Sąd Administracyjny – Poland

Subject-matter

• Taxation
  • Value added tax

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This is the case:

• Dispute over VAT deduction timing reaches EU court – a potential game-changer for Polish taxpayers
• Challenging the frozen VAT tax will go to the Court of Justice of the European Union
• Polish Supreme Court raises questions to ECJ re VAT Deduction Rules

• Referral to CJEU on Polish VAT Regulations related VAT deduction and requirement to possess an invoice

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