- CJEU Ruling on VAT Deletion: The Court of Justice of the European Union (CJEU) ruled on April 3, 2025, that national laws allowing for the automatic deletion of a taxpayer from the VAT register due to non-compliance must consider the nature of the infringements and the taxpayer’s conduct, emphasizing the principles of legal certainty and proportionality.
- Consequences of Deletion: The deletion of a taxpayer from the VAT register can have severe repercussions for both the taxpayer and their customers, leading to ongoing uncertainty about tax obligations and rights, which contravenes the principle of legal certainty.
- Guidance for Tax Authorities: This ruling serves as a directive for tax authorities, such as those in Poland, to ensure that any decisions regarding taxpayer deletion from the VAT register are based on thorough, objective assessments and justifications, rather than automatic or superficial evaluations.
Source MDDP
See also
- Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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