- VAT does not apply if there is no direct link between receiving money and a specific service provided by the recipient.
- A foundation received money from a partner to produce a film, but there was no reciprocal service or beneficiary.
- The tax authority claimed a service was provided, but the court ruled there was no reciprocal service.
- The court clarified that not every paid transaction falls under VAT if there is no benefit to a specific recipient.
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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