Abstract

The article analyses the judgement of the Court of Justice of the European Union (hereinafter CJEU, Court) on the case C-213/24 (Grzera) in regard to the status of spouses as a single VAT taxpayer in the context of a land sale appertaining to joint property. The Court ruled that Article 9 of Directive 112 VAT does not exclude recognition of joint property of spouses as a taxpayer, provided they act jointly towards third-party beneficiaries and incur an economic risk. The author examines whether Polish tax system allows recognition of a marriage as a single tax entity whilst analyzing the definition of a taxpayer in tax ordinance and the act on goods and services tax (hereinafter VAT). In conclusion, the author considers whether, because of a lack of clear provisions in Polish tax law, the notion of the Court may be applied without the necessity of a direct effect of EU law, or whether Polish tax system would require an implementation of a marriage as a specific single entity regarding goods and services tax.