Tax workshops at the Kozminski University 2020
The last (in this year) tax workshops for students of the Kozminski University will be held online.
The meeting will be devoted to the abuse of law in VAT in the context of EU law. The workshops will be led by Małgorzata Militz, an expert in VAT.
The purpose of the meeting is to explore the concept of the “clause prohibiting abuse of law”, enabling tax authorities to challenge taxpayers’ rights arising from VAT regulations. The national regulations of the VAT Act define this concept, however its correct understanding is based on the interpretation made by the Court of Justice of the European Union (CJEU). Prerequisites that must occur to determine the abuse of law in VAT will be presented, as well as the obligations incumbent on tax authorities in the event of considering that there has been an abuse of law. Key rulings of the CJEU and national administrative courts will be presented, in which the clause prohibiting abuse of law has been applied as the legal basis.
More information available at: https://www.kozminski.edu.pl/pl/wydarzenia/
Related posts
EU Customs Reform 2028 – A new era of responsibility for e-commerce platforms
EU Customs Reform 2028 – A new era of responsibility for e-commerce platformsImportant ruling for the energy sector – court sets limits on fiscalisation of compensation
Important ruling for the energy sector – court sets limits on fiscalisation of compensation
Harmful provision of tax regulations finally to be abolished – commentary by Andrzej Ladziński in Rzeczpospolita
Harmful provision of tax regulations finally to be abolished – commentary by Andrzej Ladziński in RzeczpospolitaWe are launching a newsletter dedicated to family foundations
We are launching a newsletter dedicated to family foundationsConcerned about
missing out
on key legal
developments?