- The Wroclaw Provincial Administrative Court ruled that taxpayers can deduct input VAT on accommodation services bought for resale.
- The deduction remains valid even if the resale never happens due to circumstances beyond the taxpayer’s control.
- The key factor is the taxpayer’s original intent to resell at the time of purchase, not whether the resale is ultimately completed.
- The ruling is consistent with European Court of Justice case law.
Source: mddp.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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