- The municipality does not pay VAT for transporting students to the swimming pool.
- The transport is organized by the city and is not subject to VAT.
- The Supreme Administrative Court ruled that the municipality acts as a public authority, not a VAT taxpayer.
- The transport is part of a program for second-grade primary school students.
- The city collects fees through schools but argues these are not commercial and only cover transport costs.
- The city claims it is fulfilling public education duties, not engaging in business activities.
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.
