Assignment of developer agreement without reduced VAT rate: NSA ruling on property rights transfer.

The Supreme Administrative Court ruled that in the case of assignment of a developer agreement, the reduced 8% VAT rate cannot be applied
The assignment of rights from a developer agreement should be treated as a service taxed at the 23% rate, not as a transaction related to the supply of a residential property taxed at 8%
The case was initially considered by a three-judge panel, but was later referred to a seven-judge panel for further review
The decision of the Supreme Administrative Court overturned a previous ruling by the Provincial Administrative Court in Szczecin
The issue of whether the assignment of rights from a developer agreement should be taxed at 23% or 8% VAT rate was a key legal question in the case

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.