- The letter states that there is no right to recover VAT on goods and services for the construction of a public sports facility
- The interpretation confirms that the municipality cannot deduct VAT on goods and services for the project
- The project involved building a modern, safe, and functional sports facility for the local community
- The facility is open to the public and used for non-taxable activities such as sports and recreation
- The municipality will not lease the facility or charge fees for its use
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.