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Ruling: VAT on the sale of real estate by a natural person

1) Will the sale of a share in the Property in question by Applicant 1 be subject to VAT?
2) If the answer to the first question is positive, will Applicant 1 be obliged to tax the planned delivery at the rate of 23%, and Applicant 2 will be entitled to deduct the input tax related to this transaction?

Source: sip.lex.pl

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