Publication of the ECJ’s judgment on neutrality of ICA settlements
10 May 2021 marks the date of publication in the EU Official Journal of the judgment passed by the European Court of Justice (“Court”) on 18 March 2021, in which the court held that the Polish tax rules which conditioned neutrality of intra-Community acquisition of goods on timely settlement of the output VAT in the VAT return were incompliant with the VAT Directive.