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Ruling: Input VAT on expenses related to the implementation of the operation – revitalization of the historic park

The subject of the project was the revitalization of a historic park (…) (the park entered into the municipal register of monuments) along with elements of small architecture, planting trees and shrubs, layout of paths and corrections of the water system. The investment was carried out on the plot no. (…), located in (…). The plot is a park (…) with an area of ​​(…) ha, destroyed as a result of a storm in August (…). The project assumed the optimal use of existing trees, especially the oldest ones, which are key elements of landscape architecture. New trees were planted in order to fulfill the basic function of the park. The purpose of developing the greenery of the park is to maintain the natural, local and native character of the place. In addition to the function of landscape architecture, trees and shrubs are also intended to protect water and soil, protect beneficial fauna,After the completion of the task, the municipality is the owner of the infrastructure. The municipality is responsible for maintaining and monitoring the infrastructure.The infrastructure is made available to users free of charge and is in no way related to activities taxed by the Municipality.

Source: sip.lex.pl

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