- The company requested an interpretation regarding the VAT deduction for services of a photographer and cameraman for an upcoming event
- The company argued that the services were related to the business activity and aimed to enhance the attractiveness of the event and serve as a souvenir for participants
- The tax authority denied the VAT deduction for employees and associates, stating that the services were for private purposes
- The court upheld the tax authority’s decision, stating that the services did not have a direct impact on the business activity
- Additional arguments raised by the company, such as improving the company’s social media presence and enhancing relationships with clients, were not considered as they were not included in the initial interpretation request
- The main lesson from the court’s decision is the importance of providing a comprehensive description of the event and well-thought-out arguments in a tax interpretation request.
Source: mddp.pl
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.
