- Developer’s fee for expanding water and sewage infrastructure is subject to VAT.
- The fee is considered payment for a service, not a donation.
- The court ruled there is a direct link between the fee and the service provided.
- The developer benefits from the infrastructure expansion for their project.
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.
Latest Posts in "Poland"
- VAT Without Invoice Cannot Be Considered a Tax-Deductible Expense, Court Rules
- VAT Exemption for Ambulance Services: Not Limited to Disasters, Court Rules
- Museum VAT Deductions: Full for Commercial Use, Partial for Mixed Spaces, Court Rules
- Asian Gangs and VAT Fraud: How Europe Loses Billions Annually
- Concerns Arise Over KSeF’s Capacity to Handle All Invoices During Initial Tests
