The above property, with a building and equipment of a petrol station on plot no. 1 marked in the Land and Mortgage Register under the number (…) kept by the District Court in (…) – V Division of Land and Mortgage Registers, was purchased by the Applicant on June 22, 1994 together with his wife at on the basis of marital property, on the basis of a sales contract (notarial deed rep. A No. (…)).
The applicant was not entitled to deduct VAT on the purchase of the real estate.
In the event that the Applicant wishes to sell the above-mentioned property with a built-up station, whether the sale will be fully (as a coherent whole) exempt from VAT pursuant to Art. 43 sec. 1 point 10 of the Goods and Services Tax Act or another provision of this Act?
Source: lex.pl
