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VAT Deduction Denied: Gmina’s Gazebo Project Not Subject to Taxation

  • The Gmina cannot deduct input VAT for costs related to a gazebo project
  • Gmina is not considered a taxpayer for VAT purposes
  • Goods and services for the project are not used for taxable activities
  • Project involves building a gazebo for public recreation and leisure


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.


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