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