- NSA ruled that the ban on VAT deduction by the tourism industry is against EU law
- Hotels offering meals purchased from contractors can deduct VAT
- Both NSA and TSUE support VAT deduction rights, but tax authorities disagree
- The repealed regulation is problematic for the tourism industry
- Court rulings favor taxpayers in the tourism sector
- There is a violation of EU law
- Tax authorities’ approach is unjustified
- Tax authorities should respect judicial precedents
- Despite clear positions from TSUE and Polish courts, tax authorities continue to challenge VAT deduction rights for tourism services
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.
