- Legal aid provided between police units is not subject to VAT
- The fiscal authority acknowledged this after losing a court case
- Experts noted that the court prevented an absurd situation where police units would have to pay VAT on mutual assistance
- The Police Command sought clarification on whether VAT invoices should be issued when performing statutory tasks for other police units
- According to VAT law, public authorities and their offices are not considered taxpayers when performing legally mandated tasks
- The Director of the National Revenue Information Service initially disagreed but later accepted this position after a court ruling
- The court decision clarified that activities within administrative legal relations are exempt from VAT
Source: prawo.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.