- A taxpayer chose to tax financial services, including loans, and tried to use the EU VAT directive against Polish regulations.
- The Gdańsk Provincial Administrative Court ruled that a loan is not a continuous service for VAT purposes; it is a specific act of providing capital, either once or in tranches.
- Expert Zdzisław Modzelewski disagrees with the court, arguing that the tax obligation should be based on the cash method for all financial services, whether exempt or taxed.
- The court and tax authorities may have misunderstood the taxpayer’s intention, focusing on the nature of continuous services rather than the application of the directive.
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"
- Poland Plans VAT Hike on Select Non-Alcoholic Beverages, Including Energy Drinks and Juices
- Polish Finance Ministry Confirms: 5% VAT on Grain Applies Regardless of Its Intended Use
- Municipality Supporting Tourism Not Considered VAT Taxpayer When Transferring Tourist Boat Ownership
- Sugary Drinks, Energy Drinks, and Alcohol to Get Higher Taxes and VAT from 2026
- Ionizing Radiation Measurements Not Exempt from VAT, Not Considered Medical Services, Court Rules
