Tax issues related to the financing of renewable energy from European funds.

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15 May 2023 – meeting of a panel of seven judges from the Supreme Administrative Court (NSA) regarding a legal issue concerning the VAT treatment of European Union funding for the implementation of solar panel installation projects.

On 15 May 2023, at 2:00 PM, the Supreme Administrative Court, composed of seven judges, will consider the following legal issues as presented in the decision by the NSA on 26 July 2020, case number I FSK 1454/18 (link to the decision):

“Does the funding received by the Municipality from European funds (European Regional Development Fund) for the implementation of projects related to renewable energy (solar collectors) constitute part of the taxable base referred to in Article 29a(1) of the Act of 11 March 2004 on the Goods and Services Tax (Journal of Laws of 2017, item 1221, as amended), for the services provided by the Municipality regarding the installation of solar collectors for residents?” – Case number I FPS 4/20.

The proceedings in the case were suspended by a decision of the Supreme Administrative Court (NSA) on 25 May 2021, pending the resolution of the preliminary questions submitted by the NSA to the Court of Justice of the European Union (CJEU). Subsequently, a decision was made on 3 April 2023, in light of the judgments issued by the CJEU on 30 March 2023, in cases C-616/21 and C-612/21.

Interested parties who wish to participate in the remote hearing may submit a request for a link to the webcast to the following email address: izbafin@nsa.gov.pl.