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VAT implications for unauthorized parking fines: new interpretation by tax authorities.

  • Parking operators should pay VAT on additional fees, such as for exceeding parking time
  • This applies even if they cannot identify the driver or enforce the penalty
  • The latest individual interpretation differs from a previous one, stating that VAT is due on unenforced fees

Source: podatki.gazetaprawna.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.

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