Adamczyk & Company Law Office
Maciej Adamczyk
Barrister
Barrister with a long-standing experience. Has been running his own chambers for 15 years. Specializes in supporting business entities, creating contracts, copyright law and tax law. Conducts a number of reprivatization proceedings. Experienced in takeovers and mergers of companies, restructuring and repair processes and in energy law cases. Arbitrator of the Conciliation Court at The Chamber of the Natural Gas Industry.
Polish tax law prohibited deducting input VAT on service import from countries rated as tax havens. In accordance with the 11 March 2004 Act on VAT, it is a rule that ordering a service from a subject from outside the EU we are obliged to calculate output VAT, at the same time we automatically gain the right to deduct this sum as input VAT. This rule undergoes an exception in case of the contractor being a subject from a tax haven. In such event, the Act on VAT does not allow a deduction.
This situation is just changing, due to Oasis East Ltd in Gliwice, which has just won a case before the European Court of Justice in Luxembourg. The Court has adjudicated that Polish regulations, which prohibit deducting input VAT on service import from countries rated as tax havens, stand in contradiction to EU directives on this subject. For, the EU law allows solely class restrictions concerning special goods and services in this regard. Whereas restrictions regarding the country of origin of the subject rendering service are prohibited.
Let us remind that Polish law rates inter alia the following countries and regions as "tax havens":Andorra, the Bahamas, the Bermudas, the British Virgin Islands, Dominica, Gibraltar, Grenada, Guernsey/Sark/Alderney, Hong Kong, Jersey, the Cayman Islands, Liberia, Liechtenstein, Macau, The Maldives, The Isle of Man, Mauritius, Monaco, Panama, Seychelles, the United States Virgin Islands and The Marshall Islands.
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