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White list of taxpayers

The President signed on 24 May 2019 an act to amend the Act on Goods and Services and certain other acts, seeking to further tighten the tax system and minimise the risk of unintentional participation in VAT fraud. A key element of the amendment is introduction of the ‘White List of Taxpayers’ on 1 September 2019.
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The CJEU judgment: Fuel cards do not entitle to VAT deduction

The Court of Justice of the European Union (CJEU) in its judgment of 15 May 2019 with regard to the Vega International Car Transport and Logistic – Trading GmbH against Director of Tax Chamber in Warsaw (docket no. C-235/18) decided that provision of fuels cards constitutes a financial service similar to providing credit.
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