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Mechanic Loses VAT Exemption for Selling Car Parts: Legal Ruling

  • The text discusses a court ruling regarding VAT exemption for a mechanic who also sells car parts.
  • The mechanic had claimed VAT exemption due to his annual sales not exceeding the legal limit of 200,000 PLN.
  • However, the tax authorities discovered that the mechanic was also selling car parts through an online auction portal.
  • As a result, the mechanic lost the VAT exemption and was ordered to pay taxes for the period of September 2019 to December 2020.
  • The court rejected the mechanic’s argument that the sale of car parts was separate from his business activities, citing evidence from the tax book and online profiles.
  • The court also considered transaction records and bank statements as evidence of the scale of the mechanic’s operations.
  • The ruling is not final and can be appealed.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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