- The municipality has the right to fully deduct VAT for the market redevelopment.
- The municipality acts as a VAT taxpayer when redeveloping the market and renting out trading spaces.
- The public nature of the market does not exclude taxation.
- The case involved the redevelopment of a municipal market by the municipality.
- The investment is part of the municipality’s responsibilities to meet the community’s collective needs.
- The municipality charges a reservation fee for market spaces and a market fee, documented with VAT invoices.
- The municipality argues that the redeveloped market will serve business activities, allowing full VAT deduction.
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.
