City Must Pay VAT on Sale of Lost Property, Supreme Administrative Court Rules

• The Supreme Administrative Court (NSA) ruled that the sale of found items by a city is subject to VAT.
• The city argued that such sales are part of its statutory duties, not economic activity, and should not be taxed.
• The court decided that selling found items constitutes a taxable supply of goods, regardless of how the city acquires ownership.

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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