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Comments on C-90/20: VAT on penalties for lack of parking fees

The judgment of the CJEU with reference number C-90/20 of 20 January 2022 resulted in the fact that persons conducting activities related to the paid provision of parking spaces were obliged to pay value added tax on penalties for the lack of fees for users of such car parks. The negative effects of this judgment and the possibility of their removal MP Stanisław Tyszka asked in the parliamentary interpellation.

Interpellation no. 43857 to the Minister of Finance on the tax on penalties for lack of fees for car park users.

Source: www.podatki.biz

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