Author Archives: Bernard Ickowicz

Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice

Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice

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Businesses with a Polish VAT number have probably all been confronted at some point with the rigors of the Polish VAT code and the rigidity of tax officials.
Those who have paid fines and/or interests for late payment because their intra-Community acquisitions were not included in the correct VAT return can take action to claim reimbursement of these amounts from the Polish State.
 

Several supplies to one single client: which VAT treatment?

Several supplies to one single client: which VAT treatment?

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When a business offers several services to its customers at the same time, the question arises as to whether these different services should be subject to a single VAT treatment or whether they should be treated separately? In this context, the Court has developed two exceptions to the principle of independence of supply, namely single complex supplies and non-independent ancillary supplies.

Does your business have a permanent establishment for VAT purposes?

Does your business have a permanent establishment for VAT purposes?

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When does the presence of your company abroad constitute a permanent establishment for VAT purposes?
The answer is not simple. Many companies find themselves in a “grey zone”, which is generally a source of conflict with the local tax authorities. And no European country is spared, as evidenced by the growing number of court cases on the subject regularly ending up before the European Court of Justice.

VAT in Germany – Additional delay for the payment of import VAT

VAT in Germany – Additional delay for the payment of import VAT

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VAT in Germany: Your company imports goods in Germany ? Then, you probably know that postponed accounting via the VAT return is not possible in Germany. In principle, import VAT needs to be paid to the customs authorities upon importation (immediate payment is required). This cause an important cash flow issue for many taxpayers as the input VAT will have to be recovered through the periodic VAT return at a later stage.

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