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Scientific Grant as VAT-exempt: Individual Interpretation after Court Ruling – Correct and Incorrect Stance

  • The Director of the National Tax Information is reconsidering a request for an individual interpretation regarding the tax consequences of a future event.
  • The company received funding from A for a project and considers it as compensation for services rendered.
  • The value of the funding received will be included in the taxable base for the activity performed.
  • However, the company’s claim for tax deduction related to the project implementation is deemed incorrect.
  • The request for the individual interpretation was submitted on August 13, 2018, and supplemented on September 21, 2018.
  • The company is engaged in the production of goods for B and has a research and development center.
  • The company participated in a competition organized by the Steering Committee of A for scientific research and development in the field of “…”.
  • The company was awarded financial resources by A for the project.
  • The project aims to create innovative IT and technological solutions in the field of “…”.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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