Ruling: VAT taxation of the cedent’s service based on the promised assignment agreement and the right of the assignee to reduce the amount of tax due by the amount of tax invoiced by the cedent

• The text discusses the taxation of a cedent’s service based on a promised assignment agreement and the right of the assignee to reduce the amount of tax payable by the amount of tax invoiced by the cedent.
• It is an individual interpretation on the correct position regarding the tax consequences of a future event in the value-added tax.
• The request for interpretation was submitted by two interested parties, A. Spółka z ograniczoną odpowiedzialnością and B. Spółka z ograniczoną odpowiedzialnością.
• The request describes a future event involving the assignment of a property and the parties involved.
• The interpretation confirms that the position of the interested parties regarding the tax consequences is correct.

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.