Comments on opinion in case C-606/22: Correcting VAT on Gym Entry Fees

• In Poland, a gym owner in Bydgoszcz was denied a claim for a VAT adjustment by the tax authorities
• Advocate General Kokott argued that the taxable amount should be based on the consideration paid by the customer, excluding VAT
• The gym owner had a claim for a refund of tax levied in breach of EU law
• The tax authorities’ argument that refunding the VAT would unjustly enrich the gym owner was dismissed
• The tax authorities had provided no proof that the gym owner had passed on the burden of the additional VAT to its customers

Source: taxscape.deloitte.com

For the Opinion, click HERE

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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