1. Are the settlements related to the lending/rental of the SP ZOZ building in.. made by your municipality through the office servicing the local government unit or through another organizational unit (please indicate which, e.g. budgetary unit, budgetary institution)?
2. For what activities will your Municipality use the above-mentioned SP ZOZ building in …., i.e. whether to:
– taxed with goods and services tax,
– exempt from goods and services tax,
– not subject to VAT?
3. Will the SP ZOZ building in …. be used by your commune
and)for the purposes of business activity within the meaning of art. 15 sec. 2 of the Act of 11 March 2004 on tax on goods and services (consolidated text: Journal of Laws of 2022, item 931, as amended)?
b)for purposes other than business activity within the meaning of art. 15 sec. 2 above Goods and Services Tax Act?
c)both for the purposes of business activity, within the meaning of art. 15 sec. 2 of the Act on tax on goods and services, as well as for purposes other than business activity within the meaning of Art. 15 sec. 2 above Goods and Services Tax Act?
4. In a situation where the above-mentioned the SP ZOZ building in …. will be used by your Municipality both for the purposes of your business activity and for purposes other than business activity, will it be possible to allocate expenses related to this Investment in its entirety to the purposes of your Municipality’s business activity in within the meaning of Art. 15 sec. 2 of the Goods and Services Tax Act?
5. Are the above the SP ZOZ building in …. will be used by your municipality for both VAT-taxable and VAT-exempt activities?
6. In the event that the above the SP ZOZ building in …. will be used both for activities taxed with VAT and activities exempt from VAT, then it should be indicated whether your municipality will have an objective possibility of separately assigning the amounts of input tax related to activities subject to VAT and activities exempt from VAT ?
Source: lex.pl
