Ruling: Exemption from VAT on the sale of real estate

1. Should the subject of the planned Transaction be considered an enterprise referred to in Art. 6 point 1 of the VAT Act or for an organized part of an enterprise within the meaning of Art. 2 point 27e of the VAT Act, whether it should be considered that the subject of the sale will be a Real Estate which does not qualify as an enterprise or as an organized part of an enterprise, and as a result, whether the planned Transaction will be an activity subject to VAT under the provisions of the VAT Act, not excluded from VAT on the basis of art. 6 point 1 of the VAT Act?

2. If the answer to question 1 is that the subject of the sale will be a developed real estate which is not an Enterprise or an Organized Part of an Enterprise (ZCP), and consequently that the sale will be exempt from VAT with the possibility of resigning from the VAT exemption by the Parties, will by the Parties from the VAT exemption and the option of taxing the transaction with 23% VAT, the Applicant will be entitled to deduct input VAT from the invoice received from the Seller?

Source: lex.pl

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