Geological Information Provision Exempt from VAT, Ruled as Public Authority Activity

• Providing geological information is not subject to VAT.
• The province does not act as a VAT taxpayer when providing geological information.
• The Supreme Administrative Court ruled that the province acts as a public authority in this context.
• The provision of geological information is for a fee but without VAT.
• The province, represented by the marshal, argued it operates under government administration tasks as per the Geological and Mining Law.
• The agreement for providing geological information is administrative, not civil, with elements strictly defined by law.
• Providing geological information is not considered a business activity and is not taxed under the VAT Act.

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.