Rozporządzenie Ministra Finansów z dnia 9 grudnia 2014 r. w sprawie zwrotu podatku od towarów i usług niektórym podmiotom

This regulation establishes the specific rules and procedures for certain entities to claim a refund of Value Added Tax (VAT). It ensures that the tax refund process is standardized and follows the legal requirements set by the Polish Ministry of Finance. The regulation affects specific businesses or organizations in Poland that are eligible for VAT refunds under special provisions. It outlines how these entities can apply for and receive their tax reimbursements.