The tax office lost the VAT on windmills

A foreign company that undertook the construction of three wind farms in Poland did not have to pay tax on the delivery of turbines. It was a separate service, not part of a comprehensive construction service.

This is the crux of yesterday's judgment of the Supreme Administrative Court. The case was to have been decided a year ago, but procedural issues regarding the competence of the tax authority stood in the way. These led to the issuance of a resolution on February 26, 2018 (file ref. I FPS 6/17).