Cost participation does not affect the VAT settlement

Often, taxpayers, in particular those engaged in real estate development, acquire perpetual usufruct rights to real estate and ownership of the buildings on it in connection with a new investment. It also happens that these properties do not have direct access to a public road at the time of purchase. In this case, it happens that the seller undertakes to participate in the costs of building the access road.

Source prawo.pl

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