- The Director of the National Tax Information disagreed with the partners of a civil partnership who believed that if they obtained the status of an educational institution, they would be able to benefit from a tax exemption for swimming lessons.
- The Provincial Administrative Court in Poznań dismissed the complaint, stating that swimming lessons do not constitute general education and therefore do not qualify for the exemption.
- The partners wanted to start a business offering swimming courses and requested an individual interpretation of the tax law, believing that they would be exempt from VAT if they obtained educational institution status.
- The Director of the National Tax Information disagreed with the partners’ interpretation, stating that the terms used in the exemption should be interpreted strictly.
- The court noted that the description of the future event was not precise and that the partners did not provide specific details about the services they would provide.
- The court emphasized that the partners did not specify the type of educational institution status they would obtain or provide any further details about the services they would offer.
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.
