The interpretation clarifies that the compensation received for non-contractual use of temporary premises in the period after the end of the lease agreement and before filing an eviction lawsuit is subject to VAT taxation. However, compensation for the non-contractual use of temporary premises after filing an eviction lawsuit is not subject to VAT.Additionally, the interpretation mentions that tax exemptions for goods and services tax apply when the rental or lease of residential real estate is exclusively for housing purposes, as long as all the necessary conditions are met.Overall, this text provides a detailed legal analysis of the taxation implications of leasing temporary premises for residential purposes and the conditions under which VAT is applicable.
Source: sip.lex.pl
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