Zmiana przeznaczenia nabytego dobra inwestycyjnego a prawo gminy do odliczenia podatku od towarów i usług
Change of the destination of the purchased capital goods vs. municipality right of deduction the tax on goods and services

Summary/Abstract: The municipality in Poland is a basic unit of local self-government and is a self-governing community which was primarily created to carry out public tasks. However, the municipality may also carry out commercial tasks. The performance of these tasks (both public and commercial) has its own tax consequences on the value added tax, which are different depending on the nature of the tasks performed. Consequently, the subject of this study is the possibility for the municipality to adjust the tax on goods and services due to a change in the destination of the purchased capital goods. The analysis of the case law of voivodship administrative courts indicates a consistent case law, while the lack of this uniformity occurs in the judgments of the Court of Justice of the European Union. Consequently, the author of this study has analyzed the case law, and has interpreted the provision of Art. 91 of The Goods and Services Tax Act.

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