current issue

Monitor Podatkowy

no. 2/2026

Married Couples as a Single VAT Taxpayer: practical issues related to the implementation of the CJEU Judgment in case no. C-213/24

Jacek Matarewicz
Autor jest partnerem zarządzającym w Kancelarii Zimny Matarewicz Doradcy Podatkowi, adwokatem i doradcą podatkowym
Abstract

Text regarding the most important effect of the CJEU of 3 April 2025, C-213/24 [Grzera] E.T. v. Director of the Tax Administration Chamber in Wrocław in Polish, in the scope of the application to the polish practice in VAT activities by spouses.

Keywords
Joint ownership formed by co-owning spouses