Recycling Fee Must Be Included in VAT Tax Base, Supreme Administrative Court Rules

• The recycling fee for plastic shopping bags is part of the price for their delivery.
• The recycling fee must be included in the VAT tax base.
• The fee is not the same as local or spa fees, which are not subject to VAT.
• The Supreme Administrative Court ruled that the recycling fee must be taxed with VAT.
• A retail company argued it was only a collector of the fee, but the court disagreed.

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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