Road maintenance VAT dispute: Trust in state organs over 23% VAT rule, says court.

• Maintenance of roads is a complex service
• Tax authorities cannot demand 23% VAT when the contracting state authority imposed a breakdown of services with a predominance of an 8% VAT rate
• The company had no possibility to change contractual terms
• The Supreme Administrative Court ruled in five judgments on this matter
• In the sixth judgment, the court addressed the issue of additional tax liability as a sanction for using an 8% VAT rate instead of 23%
• All these judgments are related to a dispute over the VAT rate that should have been shown on invoices for road maintenance contracts
• The contracting authority in all these cases was the General Directorate for National Roads and Motorways

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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