Publications

Civil Law Activities Tax Court of Justice of the European Union Supreme Administrative Court Tax advisory Taxes Value Added Tax

Taxation of Cash Loans – VAT or PCC?

It is a well-established belief in business practice that cash loans are subject to VAT. Many people assume that if a transaction is subject to VAT, it is automatically not subject to the tax on civil-law transactions (PCC). However, is this always the case? Not necessarily – the key issue here is whether the transaction…

Regulations Supreme Administrative Court Value Added Tax

Will Overstated VAT on Consumer Sales Be Recoverable?

The European Court of Justice (ECJ) addressed this issue in its ruling on March 21, 2024 (Case C-606/22), following a preliminary ruling request from the Polish Supreme Administrative Court (NSA). The case involved a Polish company providing services related to recreation and physical fitness improvement. The company sold memberships granting access to its club and…