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Possibility to apply for VAT refund by a foreign entity after liquidation of its branch in Poland – decision of the Regional Administrative Court in Warsaw of 10 November 2015

2015-11-26
In its judgment of 10 November 2015 (ref. no. III SA/Wa 118/15 i III SA/Wa 119/15), the Regional Administrative Court in Warsaw confirmed that a foreign entity performing tax chargeable transactions in the
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Retention of invoices, receipts and tickets in scanned form does not deprive the taxable person of the right to VAT deduction

2015-11-26

In the binding ruling issued on 19 October 2015 (ref. no. IBPP2/4512-718/15/BW), Director of the Fiscal Chamber in Katowice confirmed that invoices retained by the taxable person in electronic form (i.e. as scans)

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Invoice issued by a non-existent entity may authorise to VAT deduction

2015-11-26

In principle, the taxable person cannot be refused the right to deduct VAT due or paid in respect of goods that were delivered to him on the grounds that the invoice was issued by an entity which is to be regarded

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