- A county can deduct VAT from expenses related to the construction and use of a sports hall and ice rink using its own pre-coefficient method, as ruled by the Supreme Administrative Court. This method better reflects the nature of the activities than the method prescribed by the finance minister’s regulation. The facilities are used for both educational and commercial purposes, requiring a proportional VAT deduction calculation.
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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