Abstract

Since 1 July 2017 it is not allowed for taxpayers to use benefi cial regulations regarding exemption from VAT connected with services provided for insurers, banks and their clients. It is worth mentioning that the scope of the examined exemption signifi cantly went beyond the framework stipulated in regulations of community law for this type of services. Taking into account past diffi culties regarding interpretation, both tax payers and their tax advisors struggled with a problem of determining a catalogue of services which were encompassed with the analyzed exemption.Th e key to solving this problem has become the analysis presented in this article regarding judicial decisions of administrative courts.Th is led to organizing knowledge concerning both reference to legal standing eff ective since 30 June 2017 and eff ective aft er that day.