- Maintenance of roads is a complex service
- Tax authorities cannot demand 23% VAT when the contracting state authority imposed a breakdown of services with a predominance of an 8% VAT rate
- The company had no possibility to change contractual terms
- The Supreme Administrative Court ruled in five judgments on this matter
- In the sixth judgment, the court addressed the issue of additional tax liability as a sanction for using an 8% VAT rate instead of 23%
- All these judgments are related to a dispute over the VAT rate that should have been shown on invoices for road maintenance contracts
- The contracting authority in all these cases was the General Directorate for National Roads and Motorways
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.
