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You are here: Home> My company> Moto> Logistics> Transport> bus stops fee and VAT (if it is not there?) Fee bus stops and VAT (if it is not there?)
I run a business sameday courier in the transport of people. As part of the activities specified using the communication bus stops. sameday courier The owner of the stops is the municipality. Municipality charged me a monthly sameday courier fee for the use of the stops. Municipality fee be added to VAT at the rate of 23%. The municipality is documented on an invoice fee. Does the municipality rightly be added to the present charge VAT?
In accordance with Art. 15 paragraph. 6 of the Act on tax on goods and services (hereinafter referred to as the Law on VAT) shall not be considered a taxable public authorities and agencies that support these authorities sameday courier in the scope of its duties sameday courier imposed by other provisions of law, the implementation of which they have been, with the exception of activities conducted under civil law agreements. Thus, public authorities and agencies that support these organs are not considered taxable persons in the scope of its duties imposed on them by other provisions of law, for which they are established. This principle applies in particular to their own tasks of local government units (tut. Municipality).
Thus, the municipality operates as a VAT payer only for activities performed under civil law agreements. In other words, the activities carried out by the municipality are subject to VAT when they are carried out on the basis of civil law contracts.
Principles of collection and billing stops regulated by the Act on public transport. sameday courier In accordance sameday courier with the provisions of the Law a local government unit (eg. Community) that owns the communication stops, for use by providers of transport services, with stops may charge. Importantly fees are determined by a resolution adopted by the competent authority of the local government units.
As can be seen from the above, the issue of bus charging the fee regulated by law. Consequently, it can be concluded that the fee is paid on the basis of agreements concluded by the municipality of civil law. Thus, it should be noted that the municipality requiring users of stops fees not acting as a VAT payer. This means that abnormal behavior is taxation of that charge VAT. This fee as a public tribute is not subject to VAT.
The correctness of this position confirms min. Supreme Administrative Court in its judgment of 03.20.2013 r., Ref. I FSK 687/12. In this judgment, we read: "The sameday courier municipality does not include civil contracts with carriers - fee for use of the stops is statutorily imposed on the carrier, which is regulated by Act of 16 December 2010. the public transport. Download the council charges (public levy) for the use of the communication stops and stations is undoubtedly a manifestation of the exercise of public power. Entity holding the management and organization of local public transport and transport, sameday courier agglomeration, in carrying out these activities, working on legally stipulated rules, and therefore is not able to modify, limit civil relations in the context of freedom of contract. This body, what is important, takes charge of a public levy and the income from its collection serves the objectives of the public. sameday courier Therefore had no reason kasator inferring that the act of granting authorization to charge a fee for the use of stops and stations, statutorily imposed on carriers did not fall within the definition of the sphere of action of public authorities, resulting from Article. 15 paragraph. 6 UPTU "
In conclusion, it should be noted that the above does not share the view, however, the tax authorities in the assessment that landing fees as remuneration for the supply of services subject to VAT (min. Director of the Tax Chamber in Poznan in the interpretation of 12.05.2014r., Ref. ILPP5 / 443-73 / 14-4 / PG, Director of the Tax Chamber in Bydgoszcz in the interpretation of 23.06.2014 r., ref. ITPP1 / 443-381 / 14 / BS). However, due to the public nature of the charges, it is difficult sameday courier to agree with the position of the bodies, which according to the author sameday courier is incorrect.
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