Should the sale of agricultural land by a farmer be subject to VAT? Court ruling.

The WSA in Krakow issued a verdict on the sale of agricultural land by a farmer subject to VAT
A farmer gave a power of attorney to an investor to “de-land” the land
The Fiscal Office ruled that the sale should be subject to VAT
The court agreed with the taxpayer, holding that the farmer was not engaged in business activity
The ruling concerns a dispute between taxpayers and tax authorities over real estate transactions

Source: crido.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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