Monitor Podatkowy

no. 7/2020

OPINION OF THE ADVOCATE GENERAL REGARDING POLISH REGULATIONS ON BAD DEBT RELIEF

DOI: 10.32027/MOPOD.20.7.1
Adam Bartosiewicz
Autor jest doradcą podatkowym i radcą prawnym.
Abstract

EU Member States introduced the so-called bad debt relief, which they could apply to fulfill certain conditions. In the opinion C-335/18, the Advocate General explained that they do not have complete discretion in this regard. The author analyses the opinion of the Advocate in the context of possible discrepancies of Polish regulations with the EU principles.