Ruling: 23% VAT for adjuvant used in agriculture

• The text is a binding information on the tax rate for a specific product.
• The product in question is an adjuvant used in agriculture.
• The adjuvant is classified under CN 34.
• The tax rate for the product is 23%.
• The legal basis for issuing the binding information is Article 41 of the Tax on Goods and Services Act.
• The purpose of issuing the binding information is to determine the tax rate for the product.
• The applicant provided a detailed description of the product and its composition.
• The adjuvant is classified as an agrochemical product.
• The applicant referred to the definition of adjuvants in Regulation 1107/2009.
• The applicant argued that the adjuvant meets the criteria set in the regulation.

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.