Ruling: VAT Settlement by Municipality in Relation to Water and Sewage Management

• The municipality is responsible for meeting the collective needs of the local community in terms of water supply and sewage disposal.
• The municipality is currently carrying out an investment project related to water and sewage infrastructure.
• The municipality intends to lease the infrastructure to another entity, which will manage it and bear the expenses.
• The municipality will select the lessee through an unrestricted tender procedure.

Source: sip.lex.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.