The reduced VAT rate provided for „letting of places on camping or caravan site” does not include the letting of boat moorings (docks)…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in here...

If, on the date of Poland’s accession to the EU, it was possible to deduct input tax on accommodation and catering services where a taxable person supplied tourism services, such deduction should continue to be allowed, even if national rules exclude such deduction. A prohibition of deduction would be incompatible with the standstill principle. In…...