Action in the case European Commission v Poland.

In support of its action the Commission submits that Poland applies a reduced VAT rate to goods which do not belong in any of the categories of goods mentioned in Annex III to the VAT Directive. Those goods must, however, be made subject to tax at the standard rate as they cannot come within the scope of the exception provided for in Article 98(2) of the Directive. In the Commission's view, the goods in issue cannot be classified as being either pharmaceutical products of a kind normally used for health case, prevention of illnesses and as a treatment for medical and veterinary purposes, or as equipment normally intended to alleviate or treat disability, for the exclusive personal use of disabled persons. Furthermore, several categories of goods covered by the reduced rate of VAT pursuant to the Polish provisions are unclear or formulated imprecisely, thereby making it impossible to determine which goods are in fact involved.


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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