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Ruling: Organization of a charity auction by the foundation as not covered by VAT

1. Is the Foundation a VAT payer for organizing a charity auction?
2. Is the Foundation obliged to calculate and pay VAT on account of organizing a charity auction?
3. Is the Foundation a VAT payer on account of the purchase of paintings by entities that bid them at a charity auction?
4. Is the Foundation obliged to calculate and pay VAT on the purchase of paintings by entities that bid for them at a charity auction?
5. Is the Foundation a VAT payer for the funds received from artists that come from the sale of a painting at an auction during a charity auction?

Source: sip.lex.pl

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