The aim of the investment is to improve the recreational and tourist attractiveness of the commune by creating a new place for spending free time for families with children and the elderly. The commune indicates that the infrastructure that will be built as part of the Investment will be of a public and non-commercial nature, and the developed area will be available to all interested parties, ie the commune will not charge any fees for the use of the above-mentioned facilities. infrastructure.
As a result, the infrastructure that will be built as part of the Investment will not be used to perform activities subject to VAT.
Will the Municipality be entitled to deduct input VAT in whole or in part in relation to the expenses related to the implementation of the Investment?
Source: lex.pl
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