- Construction of parking lots under a public-private partnership (PPP) agreement is not a separate activity subject to VAT but part of the overall project.
- The Supreme Administrative Court ruled that construction is just one stage of the PPP initiative, with the main goal being the operation of the parking lots.
- The private partner company will design, finance, build, and operate the parking lots on city-owned land leased to them.
- The company receives exclusive rights to operate the parking lots for 28 years, collect profits, and may receive compensation from the city if revenue targets are not met.
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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