(...)

According to Marta Ignasiak, tax advisor at FKA Furtek Komosa Aleksandrowicz, it is not tax regulations but rather regulations concerning competition and consumer protection that appear to be crucial to this issue. In fact, if the Office of Competition and Consumer Protection finds that the brewery, offering beer at a nominal price, infringed the dominant position and its goal was price dumping, the abuse of law within the understanding of VAT may also be considered here - says the expert.

She stresses, however, that entrepreneurs may sell their goods and services at any price if it is required by the market reality. The price amounting to a few groszy suggests that the brewery was more concerned with highlighting the attractiveness of its offer than with any profit. Most probably it could even distribute its beverages for free but that would not be cost-effective due to VAT - explains Marta Ignasiak. In such case, pursuant to Article 29a par. 2 of the Act, the tax authorities could set a beer purchase price (or production price) as a relevant tax base. - Thus, perhaps the beer offered this way had a close expiry date and maybe the aim was different. This must be investigated by tax officials - sums up the expert.

Response of the Deputy Minister of Finance of 31 March 2016 to parliamentary question No. 295