On March 24, the European Court of Justice (ECJ) issued a preliminary decision in Case No. C-697/20 simplifying the Polish VAT laws for agricultural activities.
Background
The taxpayers are legally married who owned poultry houses together but ran their businesses independently. One spouse filed a VAT registration declaration, relinquishing the former flat-rate farmer status, as well as VAT corrective applications, claiming an overpayment.
The Polish tax office declined the application due to the taxpayer waived flat-rate farmer status for all agricultural properties, including her spouse’s.
The European Court of Justice ruled that the common VAT system:
Source: eur-lex.europa.eu