Judgment of the Supreme Administrative Court of 28 July 2023 (ref. I FSK 892/18)
The recently announced judgment of the Supreme Administrative Court reopens the formerly hot-bottom issue of VAT taxation on the sales of commercial real estate. The essence of the dispute is the classification of these transactions as a sale of an organised part of an enterprise (ZCP) which then excludes VAT but is subject to tax on civil law transactions, or as a supply of goods (in this case a commercial building), which may be subject to VAT.
Source: mddp.pl
Latest Posts in "Poland"
- The Ministry of Finance is planning changes in VAT – extension of joint and several liability
- SAC: A company performing public tasks is not subject to VAT
- Polish Ministry of Finance releases new KSeF 2.0 Manual
- Ministry of Finance Invites Entrepreneurs to KSeF Training Sessions Starting September
- KSeF and Foreign Branches: Unclear How to Calculate 200 Million PLN Limit
