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Tax
Intra-Community acquisitions and VAT: a CJEU judgment favourable to Polish taxpayers
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…
Tax
CJEU: Poland’s conditions for bad debt relief are too strict
The mechanism known as ‘bad debt relief’ allows the taxpayer (creditor) to adjust the VAT taxable amount and the VAT due. To do so, the business must satisfy the conditions set out in Article 89a of the VAT Act, as follows:
Technology and IP
CJEU case law and the second-hand video game market
CJEU case law generally treats sales of used computer programs on physical media and in digital form alike. Their resale is therefore lawful, regardless of whether they were originally…
Technology and IP
Used software may be resold with its licence
In case C-166/15, Ranks and Vasiļevičs, the CJEU ruled that a purchaser of an original computer program with an unlimited-use licence may resell the used software together with the licence. Selling a backup copy, however, is unlawful…