On November 9, the Supreme Administrative Court ruled that when assessing whether a company in connection with the performance of the voivodeship’s own tasks can be considered a VAT payer, the following should be examined: 1) whether the company can be treated as a public authority; 2) whether its activities constitute economic activities within the meaning of the provisions of the VAT Act and Art. 9 section 1 Directive 112; and 3) whether there is a connection between the compensation received by the company and the services provided.
Source PwC
