Paweł Mikuła

dr nauk prawnych, doradca podatkowy, specjalista VAT / opinie prywatne, #TaxTwitter

[Paweł Mikuła @PawelMikula]

Chain Transactions in VAT – A Never-Ending Story of Tax Risks

More on my LinkedIN profile.

#CJEU #VAT #taxes #taxlaw

[Paweł Mikuła @PawelMikula]

Compensation without VAT? It’s getting harder and harder to prove it.

More on my LinkedIN profile.

[Paweł Mikuła @PawelMikula]

Standstill clause in VAT directive.

A new judgment...

More on my LinkedIN profile.

[Paweł Mikuła @PawelMikula]

Due to VAT, securitisation services and credit management may be in peril...

More on my LinkedIN profile.

[Paweł Mikuła @PawelMikula]

Another CJEU ruling that offers hope to board members (who are jointly and severally liable)

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#vatessence

[Paweł Mikuła @PawelMikula]

A VAT fiscal representative might not be liable for its principal's VAT tax arrears.

Even though such liability exists in the legislation of most other EU Member States.

More on my LI page.

[Paweł Mikuła @PawelMikula]

VAT fixed establishment

New episode on VATvocate YT channel

[Paweł Mikuła @PawelMikula]

VAT group in the medical sector?

You can apply the VAT exemption only to the services supplied by the member of the group that fulfils all the conditions for the exemption.

The exemption does not spill over to the whole group.

More on my LinkedIN.

[Paweł Mikuła @PawelMikula]

Taxpayers often hope that it is possible to reopen a closed VAT reporting period.

And that is indeed the case.

But relying solely on EU law in this regard is not enough.

It is better to rely on a specific basis in national law.

More on my LinkedIn.

[Paweł Mikuła @PawelMikula]

This podcast episode is fire! 🚀 🔥

▶️ What goes on behind the scenes when cases are decided at the CJEU?

▶️ How are the Advocates General’s opinions really drafted?

▶️ Who writes them, and who has no influence?

On YouTube Vatvocate Channel

[Paweł Mikuła @PawelMikula]

Associations, public bodies, public authorities, foundations, public sector, non-profits...

It is difficult to say if entities there are subject to VAT.

It turns out that - for the most part - they are.

More on my LinkedIN.

[Paweł Mikuła @PawelMikula]

Transfer Pricing adjustments in VAT are still raising doubts.

And cause tax arrears.

More on my LinkedIN.

[Paweł Mikuła @PawelMikula]

It seems that tax interest cannot be disproportionate.

Even if it is very high.

More on my LinkedIN.

[Paweł Mikuła @PawelMikula]

Bad debt relief on acquired debt?

Be careful with VAT.

More on my LinkedIN.

[Paweł Mikuła @PawelMikula]

Transfer of a going concern (the whole enterprise) in VAT is - in principle - neutral (outside the scope of VAT).

But life brings different tricky scenarios.

More on my LinkedIN.

[Paweł Mikuła @PawelMikula]

https://t.co/Wr1zzKotBQ

[Paweł Mikuła @PawelMikula]

The VAT gap dropped for 9 years straight.

When the COVID hit, it should go up. But it kept dropping.

How ❓
And why is it rising again now ❓

My conv with Grzegorz Poniatowski-lead researcher behind the European Commission's VAT GapReport 2025. On YouTube Vatvocate Channel

[Paweł Mikuła @PawelMikula]

https://t.co/1nR0vwcqxf via @LinkedIn

[Paweł Mikuła @PawelMikula]

@Dawid_Palka_ Czyli co konkretnie zrobiłeś?

[Paweł Mikuła @PawelMikula]

@DamKazmierczak Widze ze wziales kompleksowo pod uwage kolejne poziomy drabiny eskalacyjnej, przeplywy strategiczne na oceanie swiatowym, balansowanie w miedzymorzu, hedgowanie sie usa na dolarze, prawdopodobienstwo utrzymania prymatu. Wiem,BoDuzoO tymSluchamItylkoWtedyMoznaDoTakichWnioskowDojsc