III RN 191/99
AI generated
VAT refund denied because non-sale transfer of assets does not qualify for input tax deduction under Art. 20.2. VAT Act.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary revision against the tax authority's decision denying a VAT refund. The taxpayer argued that input tax should be deductible, but the court found the transfer of the cable line was a gratuitous transfer, not a taxable sale. Consequently, the legal prerequisite for deducting input tax under the VAT Act was not met.
Legislator headnote
AI generatedArt. 20 ust. 2 ustawy o podatku od towarów i usług; Art. 4 pkt 8 ustawy o podatku od towarów i usług: A taxpayer cannot deduct input tax on goods acquired for a gratuitous transfer of assets, as such a transfer does not constitute a taxable sale.
Keywords
AI generated
VAT input tax deduction
gratuitous transfer of assets
taxable sale requirement
extraordinary revision
input tax refund denial
Cited Legislation
AI generatedArt. 20 ust. 2 ustawy z dnia 8 stycznia 1993 r. o podatku od towarów i usług oraz o podatku akcyzowym
Art. 4 pkt 8 ustawy o podatku od towarów i usług
Art. 19 ust. 1 ustawy o podatku od towarów i usług
Art. 393 § 1 Kodeksu postępowania cywilnego
Art. 10 ustawy z dnia 1 marca 1996 r. o zmianie Kodeksu postępowania cywilnego