Pomocnicze usługi finansowe na gruncie podatku VAT na tle orzecznictwa sądów unijnych
Incidental Transactions in VAT Taxation in the Context of the EU Courts Case Law

Summary/Abstract: As regards standard financial services, including loans and securities, a reasonable (and quite favourable for taxpayers) consensus has already been established in the Polish fiscal practice and case law, allowing businesses from outside the financial sector to provide financial services (including those exempt from VAT) to a relatively broad extent without an adverse effect for their right to deduct input VAT. Still, in the case of non-standard or new financial services, due to the inherent ambiguity of the concept of incidental financial transactions, largely resulting from the established case law of EU courts, the risk of limiting taxpayers’ right to input VAT deduction due to the provision of such services certainly remains material, as exemplified by the VPPA services discussed in this study.

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