Abstract

Polish lawmaker, while aiming to ensure additional income for the Treasury, as of 1 January 2021, introduced regulations connected with the act on retails sales tax.

Initially, the first term of implementation of new regulations planned by the lawmaker for 1 September 2016, had to be postponed based on the objection of the European Commission in regard to Poland’s violation of EU law.

After a positive opinion by the Advocates-General of the Court of Justice on a lack of violation by Polish regulations regarding retails sales tax of EU law and issuing a proposal to the CJEU regarding dismissal of a complaint of the European Commission, there was hope for a positive outcome for the Republic of Poland regarding the dispute.