Expenditure on the establishment of a public HEI is not related to the taxable activities of the company. The tax authorities do not accept the arguments that the company provides itself with educated staff in this way, because there is no certainty that university graduates will become employees of the company. This means that the company will not deduct VAT from the expenses for the establishment of the university or for the opening ceremony.
- Conditions for VAT Deduction
- Questions about CSR Expenditure
Source: www.prawo.pl
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