ECJ judgment ends dispute over VAT on in-kind contribution in exchange for shares (C-241/23)

The CJEU ruled that the VAT tax base for in-kind contributions in exchange for shares is the issue value of the shares, not the nominal value. The case involved a Polish real estate company that acquired property and exchanged it for shares, using the issue value as payment. The dispute arose when the tax authority challenged this method, leading to a cassation appeal. The CJEU supported the company’s position, stating that the issue value of the shares should determine the tax base, not the nominal value.

Source Prawo.pl

See also

• C-241/23 (P. sp. z o.o.) – Judgment – Taxable amount for contribution in kind of immovable property is issue value of shares

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