In the light of the CJEU ruling as of 18th March 2021 (C-895/19), the regulations of the Polish legislator, imposing the obligation to settle the VAT from the intra-community acquisitions in the “divided form” in case of retroactive reporting of the intra-community acquisitions in the VAT returns, violate the principle of VAT neutrality and proportionality and are therefore in breach of the regulations of the VAT directive. The CJEU verdict opens the possibility to recover the interest paid on the intra-community acquisitions.

We represent our clients in the proceedings aimed at recovering of the interest on the intra-community acquisitions, declared in the ‘divided form’. As part of our services: