Changes in VAT taxation of illegal energy or heat consumption may lead to tax disputes

• The Supreme Administrative Court changed its position on the taxation of illegal energy or heat consumption for VAT
• Decision based on the judgment of the CJEU in case C-677/21 Fluvius Antwerpen
• The new position may lead to tax disputes between energy companies and tax authorities
• Energy law distinguishes three forms of illegal consumption that may affect tax classification
• Lack of tax law stability can lead to uncertainty for taxpayers
• Issuing a general interpretation by the Minister of Finance may help avoid tax disputes on this issue

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.