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Ruling: Sale of Undeveloped Land Share – VAT Taxation Without Exemption

  • New information regarding the sale of a share in undeveloped land subject to VAT without exemption
  • Official letter from the Director of the National Tax Information
  • Confirmation of the correct tax assessment of the future event described in the VAT law
  • Request for an individual interpretation of the tax implications of selling a share in undeveloped land
  • Details of the ownership and acquisition of the land share
  • Description of the undeveloped land and its location
  • Confirmation that the land has direct access to a public road and is not subject to certain regulations

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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