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Comments on ECJ C-612/21: A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources

The Polish municipality of O. is organizing the development of renewable energy sources on its territory by installing RES systems at property owners who have indicated that they wish to be equipped with systems for renewable energy sources. The municipality of O. receives a contribution of 25% of eligible costs from the owners of the real estate on which the RE systems will be installed at their request. For its part, the municipality of O. receives funding amounting to 75% of the total eligible costs from the regional program of the concerned voivodeship (an administrative district) for the transition to a low-carbon economy.

Source BTW jurisprudentie

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