VAT Deduction Denied: Gmina’s Gazebo Project Not Subject to Taxation

• The Gmina cannot deduct input VAT for costs related to a gazebo project
• Gmina is not considered a taxpayer for VAT purposes
• Goods and services for the project are not used for taxable activities
• Project involves building a gazebo for public recreation and leisure

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.