share issue expenses and VAT
accordance with Article. 168 of Directive 2006/112/EC (Article 17 of the Sixth Directive), the only condition for granting the right of a taxpayer to deduct is whether an expense which could not be considered a deductible expense, is related to the transactions. The expenditure of the company, relating to the issuance of equity, will satisfy this condition, as capital obtained by it will be used to further the activities taxed - the supply of telecommunications services. It is undisputed, however, that the very act of issuing shares do not constitute delivery of goods and services - has held the Provincial Administrative Court in Wrocław.
K & T Consulting Accounting Office Warsaw 
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