- Company delivered goods to a fraudulent buyer who did not pay.
- Company argued that the delivery was not subject to VAT because the buyer did not acquire ownership of the goods.
- Tax authorities disagreed, stating that the delivery occurred regardless of payment.
- The court ruled in favor of the tax authorities, confirming that the delivery was subject to VAT.
- The court emphasized that the delivery itself, not payment, triggers VAT liability.
- This ruling highlights the importance of verifying buyer identity and implementing protective measures to prevent fraud.
Source: mddp.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
