The sale of even a dozen or so building plots, created as a result of the division of agricultural land, does not in itself constitute a commercial activity subject to VAT. On the other hand, striving to achieve the best possible price from the sale is only a manifestation of rational management of personal property. This is because the owner cannot be required to dispose of it in the least profitable way possible. This was the ruling of the Provincial Administrative Court in Kielce.
Source Prawo
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