Is the land (“plot of land”) built-up with only sewerage, gas supply equipment, or electricity supply infrastructure (both underground and above ground)?
Why is the answer to this question so important? As the domestic legislator exempts from tax on goods and services (VAT – the Act of March 11, 2004 on tax on goods and services, i.e. Journal of Laws of 2022, item 931, as amended – hereinafter referred to as uptu) undeveloped areas other than construction areas.
Source Padatkifirmowe
