- The issue of taxing received subsidies raises doubts among taxpayers and administrative courts.
- The Supreme Administrative Court referred a question to the Court of Justice of the European Union regarding VAT on compensations paid by local government units to public transport operators.
- A Polish company requested an individual interpretation on whether compensation for public transport services is subject to VAT.
- The company argued that the compensation did not affect ticket prices and should not be taxed.
- The Director of National Tax Information considered the compensation as a subsidy affecting service prices, thus taxable.
- The Regional Administrative Court in Gdańsk sided with the company, requiring a clear link between compensation and service price for VAT applicability.
- The Director of National Tax Information appealed to the Supreme Administrative Court, which referred the matter to the EU Court.
- The Advocate General’s opinion suggested that the compensation should not be subject to VAT, emphasizing VAT’s nature as a consumption tax.
Source: crido.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.
