We need to clarify whether autonomous ports have to pay foundation VAT?
It is our assessment that a municipal autonomous port is not part of the "municipality" in relation to the Act on equal competition between municipalities' and regions' own production and purchase of services from external suppliers in relation to VAT expenses etc.
In this regard, we have particularly emphasized the independent position a municipal autonomous port occupies in relation to the municipality and that the port's core task differs significantly from the municipalities' much broader task performance, which is why the risk of distortion of competition due to VAT issues will be much greater in the municipality's task performance.
Taking into account the Ministry's statement on the background for the inclusion of municipal communities and the doubt about the legal status of municipal autonomous ports, which the Ministry has explicitly expressed, our conclusion is associated with some uncertainty. Against this background, we recommend that you contact the Ministry of Economic Affairs and the Interior with a request for clarification of the issue.
