- 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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