- The Supreme Administrative Court ruled that a municipality building household sewage treatment plants is not acting as a VAT taxpayer. The project is not for profit and aims to improve residents’ living conditions, with them covering only a small portion of the costs. Previously, both tax authorities and administrative courts considered the municipality as a VAT taxpayer for such projects, with grants included in the tax base.
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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