- A taxpayer argued that her online erotic shows are not pornography but artistic performances and should be exempt from VAT.
- The court (NSA) did not give a clear answer and sent the case back to a lower court for further review.
- The lower court must decide if these erotic shows qualify as cultural services exempt from VAT.
- Cultural services do not have to be “high culture” to be VAT-exempt.
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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