The Identifiable Beneficiary Requirement in VAT Taxation

Crowdfunding Services and the Limits of Taxable Supply Abstract: This article examines a significant ruling by the Provincial Administrative Court in GdaƄsk concerning the VAT treatment of services rendered to decentralized blockchain communities through crowdfunding mechanisms. The court held that where identification of the service beneficiary proves objectively impossible, no taxable supply arises under Article … Continue reading The Identifiable Beneficiary Requirement in VAT Taxation