- CJEU ruling on basis of assessment for in-kind contributions for a consideration
- Case involves company in Poland seeking to increase capital through in-kind contributions
- Tax authorities questioned company’s right to deduct VAT on contributions
- Supreme Administrative Court referred case to CJEU for preliminary ruling
- CJEU interprets VAT Directive to mean taxable amount based on issue value of shares
- CJEU emphasizes consideration actually received for goods in determining taxable amount
- CJEU’s statements on VAT assessment basis must be considered in German law
- Focus of decision is on determining valuation of shares in VAT assessment basis
Source: hub.kpmg.de
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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