VATupdate
Poland

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Subsidies for the energy-intensive sector are exempt from VAT

On January 10, 2024, the Provincial Administrative Court in Warsaw issued a judgment in which it found that subsidies understood as non-repayable financial assistance granted to taxpayers from public funds are tax-free, in particular funds from the state budget constituting assistance for the energy-intensive sector related to sudden emergencies. increases in natural gas and electricity prices in 2022.

Source PwC PL

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