Right to full VAT deduction for expenses related to the design and construction of a swimming pool.

The text discusses the issue of VAT deduction for expenses related to the design and construction of a swimming pool.
The authorities believe that the free provision of the facility will be sporadic and will only be allowed in cases where it is necessary for paid entry.
The facility will be used for commercial purposes, with only certain exempt groups being allowed free entry.
Public authorities are exempt from VAT, except when they engage in activities that would significantly disrupt competition.
Local government units are subject to VAT only for activities carried out under civil law contracts.
The interpretation concludes that the taxpayer is entitled to full VAT deduction for the expenses related to the construction of the swimming pool, as they are registered as an active VAT taxpayer and the expenses are related to their commercial activities.
The interpretation is based on the current legal framework and applies to future events.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.