Exemption for Educational Services in Poland

Journal
Lasiński-Sulecki, K.
Poland
International VAT Monitor 2014 (Volume 25), No. 6
PriceUSD 45

Provisions in the national Act of a Member State of the European Union which deviate from the wording of corresponding provisions laid down by the EU VAT Directive inevitably give rise to disputes and litigation. In this article, the author discusses the current exemptions for educational services in Poland.