Wyłączenie gminy z obowiązku płacenia podatku VAT przy realizacji niektórych zadań w zakresie edukacji Wyrok Wojewódzkiego Sądu Administracyjnego w Poznaniu z 9 czerwca 2017 r. (I FSK 1271/15)

Paweł Daniel

Abstract

This commentary applies to the issue of acknowledging the municipality as a remitter of VAT within the framework of the performance of education tasks in the form of the organization of school canteens, holidays for children and youths, the involvement of children and youths in artistic shows and learning to swim, as well as the involvement of children and youths in international exchanges. The analysis of the regulations of EU law and the provisions regulating the tasks of a municipality indicate that the position of the Supreme Administrative Court and the exemption of a municipality from taxation with VAT in the case of broadly-understood educational services are correct.