Commercial Vocational Training and VAT Exemption: What Does the Supreme Administrative Court Say?

• Commercial vocational training can be exempt from VAT even if it has a commercial character according to NSA ruling
• The fact that a taxpayer does not conduct training in forms prescribed by separate regulations is not sufficient reason to deny VAT exemption rights
• Polish VAT law article 43 section 1 point 29 letter a is inconsistent with EU law as it refers to criteria not present in the VAT directive
• Commercial nature of courses does not exclude the possibility of VAT exemption
• The court’s interpretation stems from the incompatibility between Polish regulations and EU VAT directive requirements

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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