- The letter is an individual interpretation of the tax law regarding the right to reduce the amount of tax payable by the amount of VAT tax charged in connection with the implementation of a recreational and tourist infrastructure project in the municipality.
- The interpretation refers to the provisions of the Act on Goods and Services Tax, stating that the right to reduce the amount of tax payable by the amount of VAT tax charged applies only to goods and services used for taxable activities.
- The interpretation also states that the right to deduct the tax charged applies only to active VAT taxpayers engaged in economic activities.
- The letter concludes that the project in question does not meet the conditions for the reduction of tax payable by the amount of VAT tax charged, as the goods and services acquired for the project will not be used for taxable activities.
- The letter also provides information on the protective function of individual interpretations and the right to appeal the interpretation to the Administrative Court.
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.
