
On April 15, 2021 the Court of Justice of the European Union (CJEU) issued a judgment in favor of the taxpayers (no. C-935/19). CJEU stated that Polish regulations concerning the possibility of imposing additional VAT sanctions in the amount of 20% by tax authorities are inconsistent with the provisions of the VAT Directive to the extent to which those provisions are applicable, regardless of the circumstances under which the irregularities were detected.