New Residential Building Delivery with Associated Infrastructure and Other Rights

• The text is a letter from the Director of the National Tax Information to the recipient.
• The letter contains a binding rate information regarding the delivery of a multi-family residential building along with accompanying infrastructure and other rights.
• The subject of the request is the delivery of a comprehensive service, including the building, intellectual property rights, quality guarantees, and permits.
• The description of the building includes its number of floors, underground garage, and the number of residential and commercial units.
• The building will be sold with all accompanying infrastructure, including sidewalks, fences, parking spaces, and installations.
• The decision is labeled as PKOB 11, and the VAT rate for the transaction is 8%.
• The legal basis for the decision is specified as various articles of the tax and VAT laws.
• The purpose of issuing the binding rate information is to determine the VAT rate for the transaction.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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