Is the VAT Act a provision of tax law? To such a question, the tax authority gives a negative answer in its interpretations. This time it was about the refusal to interpret the provisions of Art. 29 sec. 7 point 3 of the VAT Act, which, according to the tax office, is not a provision of tax law.
According to the authority, although Art. 29a paragraph. 7 point 3 of the Act is a provision of tax law, but not to the extent indicated in the application, i.e. when the tax base does not include the amounts received from the buyer or customer as a reimbursement of documented expenses incurred on behalf and for the benefit of the buyer or recipient and recognized temporarily by the taxpayer in the records kept by him for the purposes of tax .
Source prawo.pl
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