Ruling: Exclusion from VAT on the sale of an organized part of an enterprise

1) Is the position of the Applicant correct, according to which the sets of components, which, according to the description of the facts, are the Subject of the Transaction concluded between the Seller and the Buyer, did not constitute organized parts of the enterprise within the meaning of Art . 2 sec. 1 point 27e of the VAT Act? (question no. 4 in the submitted application),
2) Are the Transactions carried out subject to VAT, in accordance with Art. 5 sec. 1 of the VAT Act, not excluded from VAT on the basis of art. 6 point 1 of the VAT Act? (question no. 5 in the submitted application),
3) Is the Buyer on the basis of art. 86 sec. 1 of the VAT Act, entitled to reduce the amount of tax due by the amount of input tax from invoices documenting the Remuneration for Transaction No. 2 to the extent that these components are not exempt from taxation and are used to perform activities subject to VAT? (question no. 6 in the submitted application).

Source: sip.lex.pl

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