Handing over, free of charge, a passenger car taken out from leasing by a business wife to the husband’s business activity constitutes a free supply of goods, which is subject to VAT. This was recognized by the tax authorities in the latest interpretation. However, experts point out that the tax office does not take into account the jurisprudence in this regard. And it indicates the neutrality of such a transaction in terms of VAT.
Source prawo.pl
