Abstract

The aim of the present article is to show current views regarding the way of taxation of transactions with the use of a fuel card based on goods and services tax, and to show the way of taxation of fuel cards in the future. In connection with a verdict of the Court of Justice of the European Union in case Vague International (henceforth CJEU) and the effect of consultations conducted by the Ministry of Finance, in the nearest future, we may expect judicature which is unfavorable towards taxpayers and is a result of ignoring the importance of contract provisions. This issue is very complicated and it is difficult to forejudge the nature of taxation of fuel cards without examining the state of fact in detail.