Abstract

Th e subject of the present article is the evaluation of the verdict of the Court of Justice of the European Union from 16.06.2016, C-229/15. Th e author describes the context and indirect consequences for the Polish tax law. Moreover, the verdict of the Court of Justice exposed the weakness of Polish implementation of the article 18 (c) of the directive of the European Council 2006/112. According to the author, the solution adopted in the article 14 regarding article 5 paragraph 3 on VAT is inconsistent with the purpose of community legislation, especially when the assets left aft er shutdown of economic activity involves property.