The tax authorities cannot refuse the VAT exemption of exports of goods on the grounds that the goods were not declared for the customs export procedure…. 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...

Driving school services are not VAT exempted as “school or university education”…. 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...

The letting for use of land planted with vines for one year with automatic renewal in return for remuneration is a „tenancy or lease” of immovable property within the meaning of the VAT Directive and therefore exempt from tax. Such a transaction is not the letting of a business…. This content is for Full Membership...

The exemption of post-importation intra-Community supply ICS (under customs procedure „42”) cannot be denied when the tax fraud occurs not at the stage of this ICS but only at a further stage of trading in the destination country…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion...

The following services are not exempt as „relating to transfers or payments” under 135.1.d. They are services of an administrative nature. Nor are they debt collection services. These are services in which a taxpayer offering dental plans enters into agreements between itself and the patient and itself and the dentist regarding such plan. It then…...

It is against the VAT Directive to introduce a turnover threshold of 400,000 PLN, above which the possibility to apply VAT exemption to sales to travellers leaving the EU is conditioned…. 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...

„Other securities” covered with this provision should have a legal character comparable to the securities listed in Article 135.1.f and to securities excluded from this exemption. The broker’s activity of seeking buyers for real estate, where the broker has no interest in the content of the contracts, falls within the concept of negotiation…. This content...

Bridge is not a „sport” within the meaning of VATD, and therefore paid participation in a bridge tournament is not exempt from VAT as a „supply of services closely related to sport”…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already...

Transport and other additional costs upon importation are exempt from VAT if they are included in the taxable amount of the importation. It is not important whether these transport costs were actually taxed upon importation. Therefore, in case of exemption from VAT for imports of goods of small value or of non-commercial nature, such transport…...

If independent groups of persons provide their services to their members who are engaged in insurance business, then such services cannot be exempted from VAT…. 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...