Odliczanie naliczonego podatku VAT od inwestycji realizowanych na gruntach jednostek samorządu terytorialnego

Paweł Daniel

Abstract

The aim of the article is to characterise problems of deducting VAT in the situation of specific expenditure made by local government units connected with carrying out investments. The considerations lead to the conclusion that local government units are entitled to deduct VAT from investments carried out thereby on their real estate in the situation where expenditure made is connected with business operations performed thereby. While making deductions, they are obliged to apply pre-factor specified in the Ordinance of the Minister of Finance, although it is also possible to apply other pre-factor if it takes into account the specific nature of business operations in a sufficiently clear way and allows an objective determination of proportions between taxed and untaxed activities in this area.