Legal regulations making VAT deduction dependent on the timely filing of a tax return correction contrary to Directive 112?
Legal regulations effective as of 1 January, which make the right to deduct VAT in the case of reverse charge mechanism transactions dependent on the observance of a 3-month deadline for the filing of a tax return, remain the point of dispute with tax authorities. Two judgments of Regional Administrative Courts were given over the recent weeks, each taking a different position to compliance of the Polish regulations in this regard with the VAT Directive.
The extended bench of the Supreme Administrative Court will decide whether municipal authorities are allowed to collect the tax only on the construction part (i.e. erected with using construction materials) or also on technical facilities of a wind farm.