- A company issued MPV vouchers for payment in its stores, which could be taxed at different VAT rates.
- The tax authority initially ruled that unused voucher value should be fully realized and taxed.
- The court disagreed, stating unused voucher value is not taxable as it is not linked to any service or goods.
- The ruling supports taxpayers by confirming unused voucher amounts should not increase VAT tax base.
Source: mddp.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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