Ruling – Commune is VAT payer for the implementation of the task of installing rainwater tanks (rainwater)?

1. Does the Municipality act as a VAT payer when implementing the Project?

2. Do the fees paid by the Residents for the implementation of the Project constitute the basis for VAT?

3. Can the Municipality fully deduct or obtain a refund of input VAT related to expenditures for the implementation of the Project?

4. Is the co-financing from European funds, which the Commune will receive under the project co-financing agreement, subject to VAT?

Source: lex.pl

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