VATupdate
Poland

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Ruling: No right to VAT deductions in connection with revitalization project

  • The text is about a letter from the Director of the National Tax Information regarding the VAT tax deductions for a project related to the revitalization of a recreational-tourist area.
  • The letter confirms that the taxpayer’s position regarding the tax consequences of the project is correct.
  • The request for an individual interpretation was submitted on November 6, 2023, and it concerns the lack of VAT tax deductions for the project.
  • The project involves the development and improvement of tourist and recreational infrastructure, as well as the revitalization of public spaces.
  • The project includes various tasks aimed at providing recreational and cultural activities for different age groups.
  • Specific elements of the project include playgrounds, educational boards, benches, and an updated gazebo.
  • The project also includes provisions for people with disabilities, such as a designated pathway.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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