Poland: Surcharge on alcoholic beverages applicable; loan management services not VAT-exempt
A report that includes summaries of recent decisions of the Supreme Administrative Court
A report that includes summaries of recent decisions of the Supreme Administrative Court
The KPMG member firm in Poland prepared a report that includes summaries of the following recent decisions of the Supreme Administrative Court.
- The court on 1 December 2023 held (case file III FSK 248/22) that a taxpayer licensed for both wholesale and retail trade in alcoholic beverages that supplied alcoholic beverages in unit packages with a capacity of up to 300 ml to its own onsite retail outlets was required to pay the surcharge on alcoholic beverages specified in the Act on upbringing in sobriety and counteracting alcoholism.
- The court on 30 November 2023 held (case file I FSK 2165/19) that loan management services rendered by an entity other than the creditor are not exempt from value added tax (VAT) under either Article 43(1)(38) or Article 43(13) of the VAT Act.
Read a December 2023 report prepared by the KPMG member firm in Poland
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