Ruling: Exemption from VAT when selling a cooperative ownership right to a dwelling

1. Will the Municipality, when selling the cooperative ownership right to a dwelling in an open tender, benefit from the VAT exemption at the time of its sale pursuant to Art. 43 sec. 1 point 10 of the Goods and Services Tax Act?

2. If the sale will be taxed, is it possible to use the reduced VAT rate of 8% under Art. 41 sec. 12 of the Goods and Services Tax Act?

Source: sip.lex.pl

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