- The tasks of neighboring municipalities related to waste management are not subject to VAT, as they are considered the municipalities’ own tasks under the local government law, not business activities. The Provincial Administrative Court in Gdańsk ruled that a municipality handling waste management tasks for neighboring municipalities does not act as a VAT taxpayer but merely performs the tasks of other local governments.
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.
