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Minister Finansów v Kraft Foods Polska SA

Polish VAT legislation provided that a supplier could only reduce the taxable amount in accordance with the national provisions deriving from Article 90(1) of Directive 2006/112/EC if the purchaser had acknowledged receipt of an invoice correcting the taxable amount. In Minister Finansów v Kraft Foods Polska SA (CJEU Case C-588/10) a Polish company which had not received such acknowledgments from some of its customers took court proceedings seeking a declaration that this requirement contravened EC law. The Warsaw Administrative Court found in favour of the company but the Supreme Administrative Court referred the case to the CJEU for a preliminary ruling. The CJEU held that ‘the principles of VAT neutrality and proportionality do not in principle preclude such a requirement. However where it is impossible or excessively difficult for the taxable person who is a supplier...

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