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

Will the Company’s transfer of the assets specified in the opinion of the future event be subject to qualification under the Act of March 11, 2004 on tax on goods and services (consolidated text of April 7, 2022, Journal of Laws of 2022, item 931) hereinafter referred to as the “VAT Act” as a sale of an organized part of an enterprise, which is excluded from the scope of application of this Act?

Source: sip.lex.pl

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