- Payments from municipalities to inter-municipal unions for public transport are not subject to VAT.
- These payments are not considered remuneration for services, as there is no specific beneficiary.
- The Supreme Administrative Court ruled that such payments are not VAT-taxable.
- The court clarified that these are not service agreements between two entities.
- This decision aligns with a significant CJEU ruling.
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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