On April 15, 2021 the Court of Justice of the European Union (CJEU) issued a judgment in favor of the taxpayers (no. C-935/19). CJEU stated that Polish regulations concerning the possibility of imposing additional VAT sanctions in the amount of 20% by tax authorities are inconsistent with the provisions of the VAT Directive to the extent to which those provisions are applicable, regardless of the circumstances under which the irregularities were detected.
Source: michaelamerz.org
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