A right to deduct VAT on Overnight Accommodation and Catering Services in force after 1 January 2021
This article deals with an issue of a possibility of deducting VAT on the overnight accommodation and catering services.The right to deduct an input tax is undoubtedly a basic right of a VAT taxpayer.However, in case of these types of services, this right is significantly limited.In gewehr 91 this context, the legal solutions adopted by the Polish