Abstract
In this article, the author explains that it seems that, based on ECJ case law, the “good faith principle” has become a prerequisite for taxable persons in order to be able to deduct the input VAT they have incurred. After explaining the legal requirements for deducting input VAT that are set in both the VAT Directive and the Polish VAT Law, the author provides a deep analysis of the Stehcemp case, focusing on the concept of good faith given by the ECJ in this and previous cases and also examinig the potential impact of this decision on Polish law.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
