- The Supreme Administrative Court ruled on the issue of VAT taxation of costs related to incentive programs based on shares
- The case involved a company in the insurance industry participating in an international incentive program
- The company argued that the costs associated with the program should not be subject to VAT as they were not receiving a service
- The tax authority argued that the costs were taxable as the company was acquiring services from the program organizer
- The tax authority concluded that the company should recognize the import of services as taxable at the standard VAT rate of 23%
- The Regional Administrative Court in Warsaw upheld the tax authority’s decision and dismissed the company’s appeal
Source: crido.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.
