Doniec Górecki & Partnerzy / Law · Business · Perspective
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Tag: EU law. Wyczyść filtry w tym zbiorze
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
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…