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Groundbreaking CJEU Ruling: Marriage Recognized as Single VAT Taxpayer in Case C-213/24

  • CJEU ruled that a seller using a professional agent for property transactions can be a VAT taxpayer.
  • A marriage under joint marital property can be considered a single VAT taxpayer.
  • The ruling changes the Polish tax authority’s approach to jointly-owned marital property sales.
  • Raises questions about joint VAT registration, invoice corrections, and retroactive registration.
  • Impacts married couples selling property, spouses leasing real estate, and purchasers regarding input VAT deductions.

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.

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