The Supreme Administrative Court confirmed the position of the court of first instance: the revenue received by the co-owner of the patent from the share in the benefits of the implementation of the invention does not constitute remuneration for the service within the meaning of the VAT Act, and thus is not subject to VAT.
Judgment of June 8, 2022, file ref. I FSK 68/19, was issued in connection with the negative interpretation of the Director of the National Tax Information of April 26, 2018, ref. 0112-KDIL1-3.4012.140.2018.1.JN.
Source: mddp.pl
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