By a decision of 27 July 2021 (I FSK 892/18), the Supreme Administrative Court asked the CJEU for a preliminary ruling. Until the beginning of 2016, there was a uniform practice of tax authorities, according to which commercial real estate (e.g. shopping centers or office buildings) should not be qualified as a TOGC. However, this has changed dramatically. The tax authorities commonly adopted a completely opposite position.
Source: gazetaprawna.pl
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