- If a non-cash contribution (aport) to a limited joint-stock partnership (SKA) is subject to VAT, it is not subject to PCC (civil law transaction tax).
- The Supreme Administrative Court (NSA) reiterated that SKA should be treated as a capital company for PCC purposes, not as a partnership.
- The company argued that, according to EU law and previous court rulings, PCC should not apply if VAT is due on the contribution.
- The tax authority disagreed, insisting SKA is a partnership for PCC and that the full value of the contribution is taxable, regardless of VAT.
- There is ongoing legal dispute and inconsistency between Polish tax authorities and court decisions regarding the correct tax treatment.
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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