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Ruling: Installation by the municipality of rainwater tanks on residents’ real estate

1. Does the Municipality act as a VAT payer when implementing the Project?2. Do the fees paid by 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 that the Commune will receive under the project co-financing agreement subject to VAT?

Source: sip.lex.pl

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