Supplementary economic activity under rules of Value Added Tax Act – comments in the context of the judgments of the Supreme Administrative Court regarding entities receiving agri-environmental subsidies
Piotr Skalimowski
Uniwersytet Warmińsko-Mazurski w Olsztynie UWMhttps://orcid.org/0009-0007-6089-1123
Abstract
The article is an analysis of two different jurisprudence view of the Supreme Administrative Court, which emerged in the context of tax cases of
entities conducting agricultural activity, which at the same time implemented this activity and subordinated it to the agri-environmental programs they
adopted. The aim of the article is to examine whether, under the Value Addes Tax Act (VAT Act) the decisive factor for the recognition of the taxpayer’s
status is the establishment of a business activity, regardless of its result, according to the linguistic interpretation of Art. 15 section 1 of the VAT Act, or
whether the actual nature of the activities performed and the comprehensive
assessment of the activities undertaken by the taxpayer should be examined. The analysis of the VAT Act, Directive 2006/112/EC and the case law of the
Court of Justice of the European Union supports the statement that running a business is only a supplementary activity to the leading activity carried out at the same time, as part of the same activities, outside the VAT system does not negate the status of a taxpayer within the meaning of the VAT Act. Neither
the purpose, intention nor the results of the activities undertaken have any impact on the assessment of the tax nature of the business activity, which
results from the literal interpretation of Art. 15 section 1 and section 2 of the VAT Act, and the Court’s of Justice of the European Union judgments.
Keywords:
economic activity, takpayer, tax due, value added taxReferences
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Uniwersytet Warmińsko-Mazurski w Olsztynie UWM
https://orcid.org/0009-0007-6089-1123
