Partners in a civil law partnership (active VAT payer) are two natural persons. A civil law partnership intends to sell its entire enterprise (within the meaning of the provisions of the Civil Code) to one of the partners who will open a sole proprietorship earlier. Does the sale of enterprises of a civil law partnership to one of the partners benefit from the exemption from VAT pursuant to Art. 6 point 1 of the VAT Act?
Source: podatki.gazetaprawna.pl
