- The architectural and construction project should be taxed at a 23 percent VAT rate.
- The Supreme Administrative Court ruled that the project falls under the category of other printed articles, which is subject to a 23 percent VAT.
- The project is not considered a map.
- The 23 percent rate is deemed appropriate.
- The project is primarily for reading purposes.
- The case involved the classification of a ready-made project in the Combined Nomenclature.
- The company selling these projects argued for a 5 percent VAT rate, classifying it as printed books, brochures, and similar materials.
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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