A commune which implements a project in the field of renewable energy sources, co-financed in large part from European funds, under which it assembles and attaches photovoltaic installations on buildings and on the land of residents who will take over the ownership of the installed installations after 5 years, does not conduct business activity on this account – stated the Supreme Administrative Court composed of seven judges. As a consequence, the subsidy received for this purpose from European funds cannot be considered as the basis for VAT taxation.
Source Prawo.pl
