Ruling: No VAT Deduction Right for University Project Expenses

• The applicant is a public academic institution operating as an active VAT taxpayer
• The institution’s activities include taxable and non-taxable areas, as well as activities exempt from VAT
• The institution provides educational services, research services, and knowledge transfer to the economy
• The institution also engages in taxable activities such as renting premises, conducting research for hire, and selling publications

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.