When Illegal Agreements Meet VAT Law: A Landmark Polish Ruling on Tax Deduction Rights

In December 2017, Poland’s Supreme Administrative Court delivered a verdict that cut through tax-authority overreach with surgical precision: the mere illegality of a business arrangement does not, by itself, extinguish a taxpayer’s right to deduct VAT. The conspiracy may be unlawful, the court declared, but the transaction executed within it can still be perfectly taxable. … Continue reading When Illegal Agreements Meet VAT Law: A Landmark Polish Ruling on Tax Deduction Rights