Ruling: Exemption for contribution of material and immaterial assets forming a business unit

• The text is a letter from the Director of the National Tax Information to the recipient.
• The letter confirms that the recipient’s position regarding the tax consequences of a future event is correct.
• The recipient submitted a request for an individual interpretation regarding the exclusion of VAT taxation for a group of material and immaterial components forming a department of the company.
• The department is responsible for managing a network of machines and performing various tasks related to it.
• The department is organized within the company and has specific employees assigned to it.
• The department incurs costs and generates revenues related to its activities.
• The company plans to transfer the department to a separate company through a non-monetary contribution.
• The transfer aims to consolidate related activities and facilitate business development.

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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