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Municipality’s Right to VAT Deduction for Market Stalls Construction

  • Municipality has the right to deduct VAT from construction of market stalls on the town square
  • Supreme Administrative Court ruled that municipalities can act as VAT taxpayers when performing statutory tasks if they provide paid services
  • New market stalls built by the municipality will be available to all residents
  • Municipality can deduct full VAT amount
  • Court confirmed that municipalities can be recognized as VAT taxpayers when their activities involve VAT taxable transactions, even when fulfilling legally assigned duties

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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