- The Supreme Administrative Court ruled on whether the fee charged for illegal heat consumption constitutes a taxable VAT supply
- The ruling is a result of a previous ruling by the CJEU in a similar case
- A heating company requested an individual interpretation from the tax authority regarding VAT
- The company charges fees for heat even when no new contract is signed by the consumer
- The company cannot legally cut off heat supply to consumers who do not sign new contracts
- The company takes disciplinary actions to prevent illegal heat consumption
- The tax authority initially disagreed with the company’s position
- The case went to the Administrative Court in Warsaw, which ruled in favor of the company
- The tax authority appealed to the Supreme Administrative Court, which overturned the previous ruling
- The Supreme Administrative Court found the tax authority’s appeal justified and overturned the lower court’s decision
Source: mddp.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.
