Recovery of interest on delayed VAT refunds

This note considers the tax issues relating to the recovery of VAT in Poland based on the Eighth VAT Directive from a procedural viewpoint. Specifically, a recent court decision has held in favour of non-Polish EU VAT payers who wish to claim interest in the late repayment of VAT under the Eighth VAT Directive. The note, therefore, examines current practice and the significance of the court decision.