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Małgorzata Olejnik

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Tax

Intra-Community acquisitions and VAT: a CJEU judgment favourable to Polish taxpayers

Małgorzata Olejnik Archive

In its judgment of 18 March 2021, the Court of Justice of the European Union (CJEU) considered a question referred for a preliminary ruling by the Regional Administrative Court in Gliwice. The case concerned whether the conditions for deducting input VAT on an intra-Community acquisition…

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