- The text is a letter from the Director of the National Tax Information to an individual.
- The individual’s position regarding the tax consequences of a future event is deemed correct.
- The individual submitted a request for an individual interpretation regarding the exemption from VAT for the sale of a property through execution.
- The property in question is a partially fenced plot of land used for production and services.
- The property is currently being executed by a court bailiff.
- The individual provided additional information and documents in response to requests.
- The individual acquired the property through a notarial deed and it was later transferred to a company.
- The company has been using the property for taxable activities since its acquisition.
- The property is not covered by a local spatial development plan or a building permit.
- The fence on the property is considered a building and is permanently attached to the ground.
- The building was constructed by the individual.
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.
