The purpose of the article is to analyze regulations concerning exemption of training, advisory and related services from Value Added Tax to the extent that these services are implemented by subcontractors of beneficiaries of funds from the European Social Fund. The “Rapid Response Instrument” project, financed from the European Social Fund, was implemented in the financial perspective of 2007–2013 under the Human Capital Operational Programme. However, the tax issues related to its implementation remain relevant. Firstly, because the period in which its implementing entities can be covered by tax inspections with regard to compliance of the conducted settlements with the valid regulations has not elapsed yet. Secondly, the mechanism of settlement of similar projects may be used in the new financial perspective for the period of 2014–2020. Therefore, the stance with regard to tax consequences of the settlement mechanism used between entities carrying out trainings funded from the European Social Fund, worked out so far by the tax authorities and administrative court, may apply accordingly also to those projects.
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