VAT implications of property expropriation with compensation – always applicable?

• The ECJ issued a judgment in the Makowit case regarding VAT taxation in the event of expropriation for compensation
• The ECJ ruling resulted from a preliminary question from the Supreme Administrative Court
• Real estate transactions in the context of agricultural activities may be subject to VAT
• The Provincial Administrative Court in Warsaw had a different opinion on the taxation of expropriation
• The Supreme Administrative Court asked the ECJ for a preliminary ruling regarding the taxation of expropriation in the context of agricultural activity

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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