Obciążanie najemców lokali kosztami opłat eksploatacyjnych. Rozważania na gruncie podatku od towarów i usług

• Authors: Pabiańska Agnieszka

Title variants

EN

Charging tenants with maintenance fees. Analysis on the basis of tax on goods and services

• Languages of publication: PL

Abstracts

EN

This article identifies key problems connected with imposing a value added tax on re-invoicing the costs of utilities relating to rental agreement. I throws doubt on whether all the supplies which the landlord makes to the tenant constitute a single supply from the point of view of VAT. Author discusses possible classification of above -mentioned transaction for VAT purposes (i.e. as an autonomous and separate from tenancy supply or as a indivisible economic supply which it would be artificial to split rental component). It also gives the readers the insight into tax consequences of designed legal and tax classifications. Moreover, the article shows differences between standpoints presented in a recent interpretation issued by tax authorities and judicial decisions. It also gives an overview of the most recent judicial practice of the Court of Justice of the EU connected with re-invoicing service charge. Author emphasizes the relevance of judgments issued by the CJEU (especially the verdict on 27 September 2012 in case C-392/11 Field Fisher Waterhouse LLP v. Commissioners for Her Majesty’s Revenue and Customs which seems to play a major part in resolving the dispute in question).

Keywords

EN

Re-invoicing the costs of utilities single supply; tenancy agreement; a value added tax; principle of freedom of contract; economic justification

• Publisher: Europejskie Stowarzyszenie Studentów Prawa ELSA Poland
• Journal: Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland
• Year: 2013
• Issue: 1
• Pages: 65-72

Dates

published

2013

Contributors

author

Pabiańska Agnieszka

• Wydział Prawa i Administracji, Uniwersytet Łódzki