- The Director of the National Tax Information has declared that the position taken on the assessment of the tax consequences of returning a contribution in the form of undeveloped real estate to a company’s partner, without VAT taxation, is incorrect.
- An application for an individual interpretation was received on March 14, 2023, supplemented with a letter on May 23, 2023.
- The limited partnership in question is planning to amend its articles of association to reduce the general partner’s non-cash contribution and reimburse the shareholder in-kind for their in-kind contribution made in 2007.
- The return of the contribution will be free of charge and does not fall within the scope of the applicant’s business activity.
Source: sip.lex.pl
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