Ruling on Individual VAT Coefficients: Implications Beyond Local Government Units

• The Regional Administrative Court in Rzeszów ruled on the use of different coefficients for VAT deduction by a foundation.
• The foundation conducts non-economic activities promoting ecological products and economic activities subject to VAT.
• The foundation sought to use different methods for calculating VAT deduction proportions based on the nature of expenses.
• The National Tax Information Director disagreed with the foundation’s approach.
• The court supported the tax authority’s view, stating the foundation’s activities did not justify different calculation methods.
• The Supreme Administrative Court overturned the initial ruling, allowing the use of different methods based on the type of expenses and their relation to economic activities.

Source: mddp.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.

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