- The letter dated February 15, 2024 from the Director of the National Tax Information states that there is no obligation to correct previously deducted VAT in connection with the abandonment of an investment.
- The request for an individual interpretation was submitted on December 11, 2023, and concerns the lack of obligation to correct previously deducted VAT due to the abandonment of an investment.
- The investment involved expanding a pig farm in 2017 and building a new livestock building in 2018, with the intention of increasing the herd and selling pork.
- However, the outbreak of African Swine Fever (ASF) in 2018 led to a decrease in pork prices, increased production costs, and difficulties in selling livestock.
- The ASF outbreaks in Belgium and Germany also affected the Polish pork market, leading to a further decline in prices and a decrease in demand for domestic pork.
- The farm also faced challenges such as a disease outbreak in the herd and the COVID-19 pandemic, which further impacted its operations and financial stability.
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.
