County Property Sale to Third Party Subject to VAT Taxation Confirmed by National Revenue Director’s Individual Interpretation

• Concerns: Tax consequences of selling real estate by the county
• Plot no. 1: Area of 0.0017 ha, designated for public purposes, includes a transformer station not owned by the county
• Used by a Joint Stock Company for educational activities
• County acts as an active VAT taxpayer
• Sale of real estate treated as a civil law transaction
• VAT taxation based on the VAT Act
• County’s position deemed correct
• Sale of the plot subject to VAT taxation at the rate applicable to goods.

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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