- Municipality investing in Renewable Energy Installations
- Purchase and installation of solar collectors on residents’ buildings
- Installations on roofs or walls of residential buildings, occasionally on ground or agricultural buildings
- Co-financed by European Regional Development Fund
- VAT settlement
- Municipality questioning whether reverse charge mechanism should be applied when purchasing services from Contractors
- Administrative courts ruled Municipality not obligated to use reverse charge mechanism as Contractors do not act as subcontractors under VAT law
- Municipality’s stance on not using reverse charge mechanism deemed correct
- Municipality’s relations with Residents
- Agreements with residents outlining mutual obligations for installation and operation of Installations
- Residents contribute to investment costs, Municipality remains owner for 5 years before transferring ownership to residents
- Taxation of grant received by Municipality for Installation purchase not part of current interpretation.
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.
