- Developer’s fee for expanding water and sewage infrastructure is subject to VAT.
- The fee is considered payment for a service, not a donation.
- The court ruled there is a direct link between the fee and the service provided.
- The developer benefits from the infrastructure expansion for their project.
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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