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NSA Ruling on VAT in Developer Agreement Assignment: Who Pays More?

  • The judgment of the NSA from June 24, 2024, clarified some doubts regarding VAT taxation
  • The issue at hand is the taxation of assignment of a developer agreement
  • Previous court rulings were inconsistent on whether the assignment should be taxed at 8% or 23% VAT
  • The judgment of seven judges on June 24 resolved some of these doubts, but not everything is clear
  • Paweł Goś, a tax advisor, explains the implications of the judgment in an interview with Business Insider

Source: mddp.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.

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