1. In connection with the planned sale of the Real Estate, will the Seller act as a VAT taxpayer referred to in Art. 15 sec. 1 of the Goods and Services Tax Act, and the Transaction will be subject to VAT?
2. If the answer to the first question is affirmative, will the Transaction be exempt from VAT in accordance with Art. 43 sec. 1 point 10 of the VAT Act?
3. If the answer to the second question is affirmative, can the Seller and the Buyer waive the VAT exemption in accordance with Art. 43 sec. 10 of the VAT Act?
4. If the answer to the third question is affirmative or the second question is negative (i.e. the sale would be subject to VAT), will the interested person who is not a party to the proceedings be entitled to deduct VAT resulting from the purchase of the real estate in question?
Source: sip.lex.pl
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