Poland: Recent VAT-related developments (court decisions)

Supreme Administrative Court, Court of Justice of the European Union (CJEU), Advocate General of the CJEU

Supreme Administrative Court, CJEU, Advocate General of the CJEU

Article Posted date 22 November 2022

The KPMG member firm in Poland prepared a report that includes summaries of the following recent VAT-related court decisions:

  • The Supreme Administrative Court on 14 November 2022 held (case file I FSK 551/19) that currency exchange transactions performed by a company could be treated as ancillary activities for value added tax (VAT) purposes because such activities were conducted on an occasional basis, were unplanned, and involved only very limited use of assets or personnel of the company.
  • The Court of Justice of the European Union (CJEU) on 17 November 2022 held (case file C 607/20) that offering retail vouchers to employees, in the context of a program designed to recognize and reward high-performing employees, did not constitute a supply of services for consideration and thus was not subject to VAT. 
  • The Advocate General of the CJEU on 10 November 2022 issued an opinion (case file C-612/21) finding that a municipality that installed a renewable energy source system on property owned by private persons, and then after a certain period of time transferred the ownership of those systems to the property owners, was not acting as a taxable person for VAT purposes. The project was financed with subsidies from the government and the property owners’ own contribution. The Advocate General found that the municipality’s activity solely involved organizing the promotion of renewable energy expansion for its residents and that the municipality was not acting as a private economic operator.

Read a November 2022 report prepared by the KPMG member firm in Poland

 

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