A taxpayer who has not received payment for goods or services supplied may – subject to certain conditions – benefit from a bad debt relief, i.e. to reduce the output VAT previously paid to the tax authorities (Article 89a of the VAT Act). However, as confirmed by the Court in case T-233/25 Mokoryte, this possibility…
Recently, there has been a lot of discussion about the Act amending the Act on the State Labour Inspection and certain other acts, which was signed by the President of the Republic of Poland. Understandably, in cases where a B2B contract is reclassified as an employment contract, the focus is primarily on the risks related…
Recognising the negative impact of VAT on defence production, the EU regulation establishing the SAFE instrument provides for a VAT exemption with the right to deduct input VAT for supplies of defence-related products financed from SAFE funds.
Unauthorized use of copyright rights and VAT – the CJEU ruling in case T-643/24 determines its taxation as a taxable service.
The CJEU judgment in Case C-121/24 confirms the possibility of pursuing joint liability for VAT, even after the debtor has been removed from the register.
In recent days, much attention has been drawn to the judgment of the Supreme Administrative Court (NSA) of 16 October 2025, case no. I FSK 1342/22.
xyrality: CJEU ruling C-101/24 – is the platform liable for VAT? Analysis of Articles 28 and 9a, impact on platform models and pre-2015 settlements.
Gold all doth lure, Gold doth secure all things. Alas, we poor! – wrote a German poet long ago. Today, this line acquires a new meaning, as gold itself becomes the subject of a tax dispute. Except this time, the case is not about bullion or coins, but about “gold” from an online computer game.…
The Court of Justice of the European Union (CJEU) will soon address the issue of loyalty programmes in which customers collect points redeemable for rewards or discounts (Case C-436/24, Skatteverket v. Lyko Operations AB). The Court will assess such programmes in light of VAT rules on voucher taxation and determine whether the allocation of points…
As part of our series TP and VAT, where we discuss key issues concerning intra-group transactions (Intra-group settlements under the scrutiny of the CJEU – key issues in transfer pricing and VAT | MDDP), we covered the Arcomet case (C-726/23) and the opinion of the Advocate General of the CJEU (A new perspective from the…