- The case concerned whether erotic artistic performances provided online could be exempt from VAT under Polish law as cultural services.
- The tax authority (KIS) denied the exemption, arguing such shows are not cultural services but aim to cause sexual arousal, not provide cultural value.
- The Regional Administrative Court (WSA) overturned this, stating the definition of cultural services should be interpreted broadly and erotic performances could qualify if they do not violate social norms or aim solely for sexual arousal.
- The Supreme Administrative Court (NSA) upheld the WSA’s decision, confirming that EU law allows member states flexibility in defining cultural services for VAT exemption.
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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