Ruling: VAT by way of public auction of the right of separate ownership of the premises

1. Will the sale of the Debtor’s property in question (the right of separate ownership of the premises) by public auction (in accordance with the provisions of the Code of Civil Procedure) be subject to value added tax (VAT)?

2. In the event of an affirmative answer (to question No. 1), I would like to indicate whether the tax on goods and services (VAT) should be added to the value of the property estimated by a certified property appraiser (the method “on the amount”), or whether the method “in one hundred ” (question finally formulated in the letter of July 18, 2023)?

Source: lex.pl

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