III RN 76/00
AI generated
VAT input deduction denied when property acquisition was solely for non-taxable capital contribution transfer.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review of the tax authority's decision denying input VAT deduction. The taxpayer acquired property rights solely to transfer them via capital contribution, not for taxable resale. The court held that since the acquisition lacked a taxable resale purpose, the input deduction was legally excluded under the VAT Act.
Legislator headnote
AI generatedArt. 19 ust. 1 ustawy o podatku od towarów i usług; Art. 20 ust. 2 ustawy o podatku od towarów i usług: The right to deduct input VAT is excluded if the acquired goods were not intended by the taxpayer for taxable resale.
Keywords
AI generated
VAT input deduction
property acquisition purpose
capital contribution transfer
taxable resale requirement
extraordinary review dismissal
tax authority powers
input VAT exclusion
Cited Legislation
AI generatedArt. 19 ust. 1 of the Act of 8 January 1993 on VAT and excise duty
Art. 20 ust. 2 of the Act of 8 January 1993 on VAT and excise duty
Art. 393 § 1 of the Code of Civil Procedure
Act of 1 March 1996 on amending the Code of Civil Procedure
Cited Case Law
AI generatedI SA/Ka 960/97 of 18 February 1999
III RN 152/98 of 25 March 1999