WSA: More than a dozen loans may be an occasional in VAT
the reasoning: Giving the company a few loans compared to the fundamental of its activities were sporadic (secondary), it may not in fact necessary, a permanent extension of its business and niewykorzystującego almost all of the assets from which the deducted input VAT. These loans accounted for only a limited time as a financial investment. So filled with the disposition of Article. Paragraph 90. 6 of the Law on tax on goods and services and, therefore, interest on loans granted by the company should not be included in determining the proportion referred to in Article. Paragraph 90. 2 and 3 above. Act.
K & T Consulting Accounting Office Warsaw 
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