VAT on assignment of developer agreement still pending NSA verdict

• The issue of VAT on the assignment of developer agreements is still pending a verdict from the NSA
• The NSA will decide on the VAT rate for assignments of developer agreements in an expanded seven-member panel
• There have been conflicting opinions on whether the assignment should be treated as a good or a service
• The VAT rate for assignments of developer agreements has been determined to be 23% by the NSA in a previous ruling
• Assignments have been linked to the delivery of apartments, resulting in a VAT rate of 8% in certain cases
• A ruling from the Court of Justice of the European Union has influenced the assessment of the legal nature of assignments
• Favorable rulings from Polish courts have been based on a previous ruling from the Court of Justice of the European Union

Source: podatki.gazetaprawna.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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