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Tax on Revenue from Buildings; VAT Treatment of Preliminary Land Sale Contract; Social Media Barter Contract

The KPMG member firm in Poland prepared a report that includes summaries of the following recent court decisions.

  • The Regional Administrative Court in Warsaw on 4 August 2023 held (case file III SA/Wa 873/23) that an assignment of rights and obligations under a preliminary land sale contract was not a supply of goods for value added tax (VAT) purposes.

Source: KPMG

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