The municipality is not treated as taxpayer with respect to the supply of duplicates of school certificates or school ID, supply of meals to students in school canteens, organization of school trips, fee for stay in a nursery and kindergarten, fee for stay in social welfare house for elderly and ill people. Thus, the foregoing activities do not fall within the scope of VAT (Supreme Administrative Court, 25 February 2021, I FSK 1899/18; https://bit.ly/3sxbcFL).
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