- The text is a letter from the Director of the National Tax Information regarding the exclusion of VAT on the sale of an organized part of a company.
- The letter confirms that the taxpayer’s position on the tax consequences of the described future event is correct.
- The request for an individual interpretation was submitted by the taxpayer on September 8, 2023.
- The request concerns the recognition that a group of company assets will constitute an organized part of the company and will not be subject to VAT.
- The company is a limited liability company engaged in industrial supply and services.
- The company has decided to separate independent departments, referred to as “Department I” and “Department II.”
- Department I is responsible for certain activities, while Department II is responsible for others.
- The company currently owns or leases various assets, including buildings, machinery, office equipment, IT equipment, and vehicles.
- The company also has rights to use land and various intangible assets, such as software.
- The company has assigned specific assets to each department based on their respective activities.
- The separation of Department I and Department II is functional and reflected in the company’s organizational structure.
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.
