Calculation of VAT base for capital increase in exchange for shares – Case C-241/23.

• Case: HvJ Dyrektor Izby Administracji Skarbowej w Warszawie (Contrepartie en actions) C-241/23
• Vennootschap P conducted a capital increase through contributions in kind from W. and B.
• Polish tax authorities wanted to calculate the tax base for the contributions based on the nominal value of the shares, not their issuance value.
• The Court ruled that the tax base for contributions of real estate in exchange for shares should be based on the issuance value of the shares if agreed upon by the parties.
• Article 73 of the VAT Directive should be interpreted in this way.

Source: btwjurisprudentie.nl

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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