Revenue from the Provision of Services in the Legal Framework of the Retail Sales Tax

This publication addresses issues relating to a relatively new public levy in Polish tax law, namely the retail sales tax. It focuses on the issue of revenue derived from the provision of services which, although in principle not subject to this form of taxation, is included in the tax base where the performance of the service was ancillary (supportive and non-autonomous) in relation to the sale of the goods themselves and where the revenue generated from such service was not separately recorded by the taxpayer. The article identifies interpretative dilemmas associated with the category under discussion. Drawing on the jurisprudence of the Supreme Administrative Court, which is precedential in light of the novel character of the levy in question, as well as on the existing chievements of the doctrine of tax law, this study indicates a method of interpretation of the provisions governing the taxable object of the retail sales tax. Furthermore, in view of the constitutional principles of the statutory exclusivity of taxation and proper tax legislation, the publication substantiates the need to undertake an amendment of the said Act in order to prevent disputes implied by its methodological deficiencies.