On October 15, 2020, the Court of Justice of the European Union issued a judgment important for Polish taxpayers on the non-compliance of Polish VAT regulations with regard to bad debt relief with the provisions of EU law (case C-335/19). Despite the fact that the CJEU ruling in this form was expected, it opens up a number of new opportunities for Polish creditors to recover VAT. We have prepared a detailed description of the judgment and its consequences for Polish taxpayers.
Source Deloitte
