Share the article add to Favorites The commune as a register active VAT payer, performing its own tasks of a local government unit, uses the exemption from VAT on the basis of art. of the VAT Act, in the remaining scope, as a rule, acts as a VAT payer. Due to the special situation on the solid fuel market, including coal, as well as coal allowances paid from the state budget, through municipalities, the Act of October on preferential purchase of solid fuel for households, new obligations were impos on local governments. As part of their implementation, communes conduct preferential sales of solid fuels through stateown enterprises.
The regulation of the Minister
Of State Assets on the list of entities authoriz to sell solid fuel to communes indicates specific companies entities authoriz to sell solid fuel under preferential purchase, while another regulation indicates the available quantities of solid fuel for one Malaysia Phone Number List household. Pursuant to the provisions of the Act, a natural person in a household who meets the conditions entitling to the carbon allowance is entitl to make a preferential purchase. Therefore, the commune must purchase coal for the price specifi in the Act sell it only to persons meeting the specifi statutory criteria at the statutory price Doubts of the future VAT payer With doubts regarding the recognition of a commune as a VAT payer in accordance with Art.
Conducting business activity in
The field of coal sales in accordance with Art. of the Act in accordance with the rules resulting from the provisions of the Act of October on the preferential purchase of solid fuel for households , or recognition that it acts as a public authority within the UK Email Database meaning of Art. of the VAT Act, the applicant turn to the director of the KIS, believing that in the indicat scope of coal sales, the commune acts as a public authority. As he point out, in order to assess the activities perform by local government units in the light of the provisions of the VAT Act, it is necessary to determine whether the units carry out economic activity independently.