The taxpayer has taken actions similar to those performed by entities dealing professionally in real estate trading, the buyer of the plot has the power of attorney to perform all factual and legal actions necessary to obtain decisions and permits. Therefore, it cannot be considered that the object of the supply will be personal property. Therefore, the sale of a share in the plot by the taxpayer will be a supply subject to VAT – said the Director of the National Tax Information.
Source: www.wrp.pl
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