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Ruling: VAT on the supply of real estate by the municipality

There is a Sp. z o. o., organized in the form of a municipal limited liability company (hereinafter: the Company) with the exclusive (100%) share of the Commune in the share capital. One of the objects of the Company’s activity is dealing with the sewage management of the Commune, including in particular the provision of sewage disposal and treatment services. Due to its legal personality, the Company is a VAT payer separate from the Municipality on the basis of VAT.

Source: sip.lex.pl

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