Internal procedures, Trojan horses, and the right to deduct input VAT. Remarks concerning the judgment of the Supreme Administrative Court of 25 July 2017 (I FSK 1798/15)
DOI:
https://doi.org/10.12775/PBPS.2018.002Keywords
VAT, right to deduct, due diligence, good faithAbstract
According to the Supreme Administrative Court, Art. 86(1), Art. 88(3a) and Art. 99(12) of the Goods and Services Tax Act are to be interpreted as meaning that the introduction by the taxpayer of procedures for verifying suppliers and recipients of goods or services does not constitute good faith and, consequently, does not allow the right to deduct input tax on the basis of invoices which do not reflect actual economic events, if those procedures have not been followed in a transaction with a particular supplier or recipient.References
Borowski M., Górniak A., Warnieło J., Należyta staranność w VAT – praktyka organów podatkowych a najnowsze orzecznictwo sądów administracyjnych i Trybunału Sprawiedliwości, „Przegląd Podatkowy” 2017, No 10, p. 8–17.
Lasiński-Sulecki K., Italmoda: Does the EU VAT Directive Become the Source of Individual’s Obligations?, „International VAT Monitor” 2015, No 5, p. 300–304.
Lasiński-Sulecki K., Looking for Taxable Person’s Good Faith – Stehcemp Case, „International VAT Monitor” 2016, No. 2, p. 113–117.
Sanders J., The ECJ Decision in Italmoda in the of the Settled Case Law of the European Court of Human Rights, „International VAT Monitor” 2016, No 6, p. 421-425.
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