The ruling defines “care services” as services provided to disabled, chronically ill, or elderly individuals in their place of residence, with the goal of maintaining their well-being and independence. It emphasizes that the nature and purpose of the service provided, rather than the subcontractor status, determine the eligibility for tax exemption. The conclusion states that services provided for the care of disabled and elderly individuals in their place of residence are exempt from VAT according to the specific article in the tax law.
Source: sip.lex.pl
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