European Union Gazettes ECJ Judgment on Polish VAT Rules

The European Union Official Gazette March 18 published the European Court of Justice (ECJ) judgment for Case No. C-442/22, on Polish VAT rules. The taxpayer, a Polish company, operated a retail business selling fuel in a petrol station that had been managed by an employee who was terminated for selling false invoices that could be used to fraudulently obtain VAT refunds. The Tax Authority challenged the failure to exercise the requisite degree of due diligence. Upon request for a preliminary ruling, the ECJ held that under EU Directive 2006/112/EC: 1) an employer that fails to exercise the requisite due diligence ...