- The text discusses a letter from the Director of the National Tax Information regarding the right to deduct VAT expenses for a rural development project.
- The letter confirms that the taxpayer’s position regarding the tax consequences of the future event is correct.
- The municipality is unable to recover the VAT on expenses related to the construction of a rural community center.
- According to the VAT Act, public authorities and offices serving these authorities are not considered taxpayers, except for activities based on civil law contracts.
- The municipality performs tasks defined by law.
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.