- The city cannot deduct VAT from road construction and repairs.
- The city acts as a public authority when building roads, thus not paying VAT.
- The Supreme Administrative Court ruled that the use of roads for public transport and revenue from tickets and advertisements does not affect VAT exemption.
- The city wanted to deduct VAT proportionally, arguing that road infrastructure is linked to both public tasks and taxable activities like ticket sales and advertising space rental.
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.
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