In today’s post I would like to continue the series on good faith concerning VAT we have addressed because of a very interesting ruling of the Provincial Administrative Court in Wrocław of 10 July 2018 file ref. no. I SA/Wr 256/18. You can read more about it in the previous post (part 1). Now I would like to focus on the prerequisites of good faith presented by both the Polish administrative courts and the Court of Justice of the European Union (CJEU).