Action in the case Commission v Poland.
In support of its action, the Commission submits that Poland applies a reduced VAT rate to goods which are not mentioned in Annex III to Directive 2006/112/EC. Those goods, however, require to be taxed at the standard rate as they cannot come within the scope of the exception provided for in Article 98(2) of the directive. In addition, the argument set out by Poland is related exclusively to economic policy and cannot be taken into consideration for the purpose of providing legal justification for breaching the provisions of the directive. In the Commission's view, there can therefore be no doubt that the provisions of Polish law have not been adapted to the requirements of the directive. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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