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Provincial Administrative Court: Institution of Culture can deduct full VAT on investments, without the pre-factor

The Provincial Administrative Court in Lublin issued a ruling in the case with reference number I SA/Lu 398/22 regarding the possibility and scope of deducting VAT from investments in the Institution of Culture. The case concerned the Museum, which is conducting two projects financed from EU funds, consisting in the modernization and renovation of buildings that are unique to our culture. The activity of the Museum is financed from the district budget, donations from individuals and income from economic activity. The museum conducts business activity in the form of selling admission tickets to the above-mentioned historic buildings. In addition, it sells publications, artwork, guides and other memorabilia.

Source Taxadvisorypoland

 

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