Comments on ECJ C-241/23: Determination of the VAT tax base in the case of in-kind contribution in exchange for issued shares

In its decision of 28 March 2017, the tax authority of the first instance found that the Parties had wrongly assumed that the VAT tax base for the contributions made by W. and B. as part of the increase in the Company’s share capital should be calculated taking into account the issue value. In the opinion of the tax authority, the tax base should be determined on the basis of the nominal value of the shares.

As a result, the tax authority questioned the Company’s right to deduct input VAT on those contributions and corresponding to the amount exceeding the amount calculated on the nominal value of the shares.

Source MDDP

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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