III RN 163/00
AI generated
VAT input deduction disallowed when business sale split into multiple contracts to evade transfer rules.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review regarding a taxpayer's attempt to deduct VAT input on a business acquisition. The taxpayer acquired a business through a series of separate civil contracts for individual assets rather than a single transfer agreement. The court ruled that this fragmentation did not circumvent the statutory prohibition on input deduction in business transfer scenarios.
Legislator headnote
AI generatedArt. 3 ust. 1 pkt 1 ustawy o VAT; Art. 19 ust. 1 ustawy o VAT: The prohibition on input deduction applies to business transfers regardless of whether the transfer is executed via a single contract or multiple contracts for individual assets.
Keywords
AI generated
VAT input deduction
business transfer
tax evasion
multiple contracts
input tax offset
tax avoidance
civil law contracts
Cited Legislation
AI generatedArt. 3 ust. 1 pkt 1 of the Act on VAT and Excise Duty
Art. 19 ust. 1 of the Act on VAT and Excise Duty
Art. 551 of the Civil Code
Art. 552 of the Civil Code
Art. 393 of the Code of Civil Procedure