Comments on ECJ C-696/20: Double VAT levy in chain successive transactions in violation of the principle of proportionality

The EU Court of Justice has ruled that the Polish VAT scheme for a chain of successive transactions is not in conflict with EU law. Under certain circumstances, however, this arrangement is contrary to the principle of proportionality and the principle of fiscal neutrality

Source Taxlive

See also ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – Judgment – A “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods

 

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