Conditions for recognizing a company as a VAT payer in connection with the performance of the voivodeship’s own tasks

On November 9, the Supreme Administrative Court ruled that when assessing whether a company in connection with the performance of the voivodeship’s own tasks can be considered a VAT payer, the following should be examined: 1) whether the company can be treated as a public authority; 2) whether its activities constitute economic activities within the meaning of the provisions of the VAT Act and Art. 9 section 1 Directive 112; and 3) whether there is a connection between the compensation received by the company and the services provided.

Source PwC

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