This model contains from three parts: agent, end-user, and supplier. Agent is a subject, who provides fleet cards not being owner of them. End- user is a subject, who buys fuel on gas- stations. Supplier is a gas- station.
The identification of character of transaction between agent and end- user is problematic; is it a financial service or re- sale of goods (fuel). The consequences in VAT of characterization are huge: financial services are excluded from VAT; re-sale is VAT taxed transaction. Ministry of Finance recommends analysis of transaction to determine if for agent the transfer of the right to dispose of tangible property as owner took a place. If so, the transaction should be recognized as re-sale of goods. If not; it is a financial service.
Mentioned tax ruling was issued because of decision of CJEU in case C-235/18 Vega International. It is worth mentioning, that Supreme Administrative Court underlined in decisions that consequences of decision of CJEU in case C-235/18 does not affect all fleet cards.