- A municipality that carries out its own tasks in the field of municipal housing construction through its company is not subject to VAT, according to the Administrative Court in Gdansk.
- The municipality planned to transfer four undeveloped plots to its housing company, in which the municipality holds 100% of the shares.
- The main task of the company is to meet the housing needs of the municipality’s residents, including the construction of housing and public facilities.
- The properties owned by the company also constitute the municipality’s housing resources according to the law on the protection of tenant rights and the municipal housing resources.
- The municipality is not able to deduct VAT in relation to the implementation of a project, according to the Director of the National Revenue Administration.
Source: podatki.gazetaprawna.pl
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.
