In PPUH Stehcemp sp. j. Florian Stefanek Janina Stefanek Jarosław Stefanek v Dyrektor Izby Skarbowej w Łodzi C-277/14 (22 October 2015) the CJEU found that Polish legislation which precluded the right to deduct in circumstances where the vendor was a ‘non-existent’ trader was contrary to EU law.
PPUH a Polish company had made a number of purchases of diesel fuel which had been invoiced by a company called Finnet. The Polish tax authorities had refused PPUH’s claim for deduction on the ground that Finnet did not exist. Finnet was not registered for VAT purposes did not submit a tax return and did not pay any taxes. In addition it did not publish its annual accounts and did not have a concession for the sale of liquid fuels. Finally the building designated as its...
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In PPUH Stehcemp sp. j. Florian Stefanek Janina Stefanek Jarosław Stefanek v Dyrektor Izby Skarbowej w Łodzi C-277/14 (22 October 2015) the CJEU found that Polish legislation which precluded the right to deduct in circumstances where the vendor was a ‘non-existent’ trader was contrary to EU law.
PPUH a Polish company had made a number of purchases of diesel fuel which had been invoiced by a company called Finnet. The Polish tax authorities had refused PPUH’s claim for deduction on the ground that Finnet did not exist. Finnet was not registered for VAT purposes did not submit a tax return and did not pay any taxes. In addition it did not publish its annual accounts and did not have a concession for the sale of liquid fuels. Finally the building designated as its...
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