Legal Aid Among Police Units Not Subject to VAT

• Legal aid provided between police units is not subject to VAT
• The fiscal authority acknowledged this after losing a court case
• Experts noted that the court prevented an absurd situation where police units would have to pay VAT on mutual assistance
• The Police Command sought clarification on whether VAT invoices should be issued when performing statutory tasks for other police units
• According to VAT law, public authorities and their offices are not considered taxpayers when performing legally mandated tasks
• The Director of the National Revenue Information Service initially disagreed but later accepted this position after a court ruling
• The court decision clarified that activities within administrative legal relations are exempt from VAT

Source: prawo.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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