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Ruling: Settlement of VAT in connection with the assignment of a preliminary real estate sale agreement

1. Will the Assignor’s Performance under the Promised Assignment Agreement be subject to VAT and not exempt from VAT?

2. If the position regarding question No. 1 is considered correct, will the Assignee have the right to deduct VAT charged on the purchase of the Assignor’s Service under the Assignment Promise Agreement, on general terms, i.e. in particular pursuant to art . 86 sec. 1 of the VAT Act?

Source: sip.lex.pl

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