- The Polish Administrative Court ruled that the right to VAT exemption for insurance contracts does not depend on the number of intermediaries involved in the process.
- The case involved a company offering various financial products, including insurance products, and planning to collaborate with foreign insurance companies.
- The company would work with car dealerships who are registered insurance agents to sell insurance policies to customers.
- The company would handle preparatory activities, negotiate contract terms, and accept insurance applications, while the dealerships would offer insurance services and sell policies.
- The company argued that its activities were necessary for the insurance contracts and should be exempt from VAT.
- The Director of the National Tax Information disagreed, stating that the company’s activities were technical rather than intermediary services.
- The Administrative Court disagreed with the Director, stating that the company’s actions were essential for insurance intermediation.
- The court’s ruling reflects the concept of composite supplies established by the EU Court of Justice.
- The case may be appealed to the Supreme Administrative Court.
Source: podatki.gazetaprawna.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.
