Press Release: VAT: Commission launches infringement proceedings against Poland concerning the refund of VAT to non-established taxable persons

The European Commission requested that Poland change its administrative practice concerning the refund of VAT to taxable persons established in another EU Member State. This request took the form of a reasoned opinion (second step of the infringement procedure provided for in Article 226 of the EC Treaty). If the administrative practice is not amended within two months in order to comply with the reasoned opinion, the Commission may decide to refer the matter to the European Court of Justice.