Press Release: VAT – Commission takes steps against Poland with regard to the application of VAT on certain cross-border passenger transport services

The European Commission formally requested Poland to bring its national rules on the application of VAT to cross-border passenger transport services (i.e. buses registered abroad), into line with the provisions of the VAT Directive. The request takes the form of a reasoned opinion (second step of the infringement procedure provided for in Article 226 of the EC Treaty). If, within two months, the relevant national provisions are not amended so as to comply with the reasoned opinion, the Commission may decide to refer this matter to the European Court of Justice.