Did the Supreme Administrative Court Approve VAT Exemption for Online Erotic Artistic Performances?

• The Supreme Administrative Court (NSA) did not grant a general VAT exemption for erotic performances.
• The case involved an applicant describing their online erotic shows as original artistic and cultural performances.
• The tax authority (KIS) ruled that such erotic shows do not qualify as cultural services and thus are not eligible for VAT exemption.
• The NSA’s role was to assess the tax classification based on the applicant’s description, not to make moral judgments.
• The controversy arose from misunderstandings and misinterpretations of the court’s actual decision.

Source: mddp.pl

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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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