- The Provincial Administrative Court in Gdańsk ruled that payment for a transmission easement is considered a provision of services under the VAT Act
- The entity providing the services must be a VAT payer for the transaction to be taxable
- If the property with the transmission easement is not used for business activity, the taxpayer is not considered to be pursuing business activity with respect to that transaction.
Source: kpmg.com
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.
