EU Court: Polish infringed certain EU rules on VAT – Puls Biznesu

The Court also dismissed the charges part of the European Commission against Poland in this case.

According to the judges in Luxembourg against the EU directive on VAT are records of Polish law authorizing the use of a reduced corporate tax rate, among others, for some types of medical equipment and auxiliary, which are not intended solely for personal use by people with disabilities or to mitigate the consequences of disability. This also applies to products for pharmaceutical use, which do not serve exclusively for the purposes of health, contraception and personal hygiene.

It eg. For some rubber, for example. Droppers, water bottles and sprayers, substances cystine and cysteine, if they are not made available to consumers as a finished product and not serve to protect health, as well as contact lenses and if you are not used to correct vision defects.

In accordance with the provisions of the EU directive on VAT, Member States They may apply a reduced rate of VAT on medical equipment, medical aids and other devices, but only if they meet two conditions: they must be used to alleviate or treat disability and must be used exclusively for the personal use of the disabled.

When it comes to medicinal products, Directive allows the application of a reduced rate only for pharmaceuticals used in health and disease prevention, or used in the medical and veterinary treatments.

In September of 2013. The European Commission has requested the Court EU Justice in Luxembourg complaint against Poland, claiming that Polish law is outside the scope of products allowed by the Directive, by applying a reduced rate of VAT to the consumer of medical equipment, for example. equipment used in hospitals, and to certain non-therapeutic pharmaceutical products, such as disinfectants and products used in spas, as well as fire safety equipment.

The Court dismissed the part of the Commission’s allegations, relating to the applicability of Poland reduced VAT rate – among others for disinfectants used in health care, modeling pastes, dental wax and dental preparations with a basis of plaster, as well as products used in spas, as agents for medicinal baths: iodine-bromine salt, mud and lye, agents for medicinal wraps, including mud .