The activity of representatives of the municipality in the form of selecting a company a fuel seller concluding a contract with it, the fact that an invoice for the supply of coal was issu to the municipality as the buyer of the goods. In order to carry out the task, the public authority does not conclude civil law contracts with the residents, the basis for action are the applications of select, interest residents. In this way, a public authority vest with public authority does not carry out its own tasks of an authoritative nature, but ratherbehaves like an economic entity purchasing selling coal, conducting commercial competitive activities, which is emphasiz by the maximum amount of the purchase price of coal specifi in.
The Act in question Moreover
The amount of the price of the solid fuel sold does not depend on the financial situation of the purchasers, no discounts or exemptions are provid for the purchase itself. Thus, the sale of coal by a commune in accordance with the Netherlands Phone Numbers List provisions of the Act on preferential purchase of solid fuel for households constitutes an economic activity an activity subject to VAT, a commune acting as a VAT payer will not benefit from the exemption from taxation pursuant to Art of the VAT Act.
See the procure in Public
Authorities as VAT taxpayers Price for you PLN Act on commune selfgovernment. Comment Pawel Chmielnicki Check WE RECOMMEND Links in the text of the article may refer directly to the relevant documents in the LEX program You must be UK Email Database logg in to view these documents Access to the content of documents in the LEX program depends on the licenses you have. Author Malwina PasternakJanik Share the article Print add to Favorites COMMENT Read also The Ombudsman wants to clarify the rules for adding VAT to the notarial fee VAT LAWYERS Notaries have been
