- A partner who provides repetitive non-monetary services to a company in a corporate relationship similar to an employment relationship is not considered to be conducting independent economic activity
- The remuneration received by the partner should not be subject to VAT, according to the Administrative Court in Rzeszow
- The issue was raised by a taxpayer whose shares in the company required her to provide repetitive non-monetary services, such as preparing graphic projects and fulfilling orders
- The Director of the National Tax Information saw a direct connection between the remuneration paid by the company and the partner’s services, and believed it should be subject to VAT
- The Administrative Court in Rzeszow agreed with the taxpayer, citing EU Court of Justice rulings that the nature of the activity, not just the revenue, determines if it should be subject to VAT
- The ruling is not final.
Source: podatki.gazetaprawna.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.
