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Case C-615/23, Dyrektor Krajowej Informacji Skarbowej (Public Transport Services): Judgment of the Court (First Chamber) of 8 May 2025 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – Dyrektor Krajowej Informacji Skarbowej v P. S.A. (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 73 – Taxable amount – Consideration – Subsidies directly linked to the price of a taxable transaction – Collective public transport services – Compensation paid by a local authority to the service provider to cover the costs incurred – Direct link between the compensation and the services provided)
ECLI:EU:UNKNOWN:62023CA0615
62023CA0615
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Official Journal of the European Union
C series
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C/2025/3379
30.6.2025
(Case C-615/23,
(1)
Dyrektor Krajowej Informacji Skarbowej (Public Transport Services))
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 73 - Taxable amount - Consideration - Subsidies directly linked to the price of a taxable transaction - Collective public transport services - Compensation paid by a local authority to the service provider to cover the costs incurred - Direct link between the compensation and the services provided)
(C/2025/3379)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Dyrektor Krajowej Informacji Skarbowej
Defendant: P. S.A.
Operative part of the judgment
Article 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that the flat-rate compensation paid by a local authority to an undertaking providing collective public transport services and intended to cover losses incurred in connection with the supply of those services is not included in the taxable amount of that undertaking.
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(1) OJ C C/2024/410.
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ELI: http://data.europa.eu/eli/C/2025/3379/oj
ISSN 1977-091X (electronic edition)
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