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Ruling: Settlement of VAT in connection with the transfer of a road investment to the commune by the investor

1. Does the Company have the right to deduct input VAT on expenses (documented by invoices) incurred for the implementation of the Road Investment/Transportation System pursuant to Art. 86 sec. 1 of the VAT Act?
2. Will the free transfer to the Communes of the outlays incurred by the Applicant in connection with the implementation of the Road Investment/Transportation System on the land belonging to the Communes be subject to VAT?

Source: sip.lex.pl

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