- ECJ ruling on November 7th, 2024 regarding VAT exemption for land with prefabricated foundations
- Case background involving property development companies in Denmark
- Companies claimed foundations were buildings and should be VAT-exempt
- ECJ ruled that foundations do not meet definition of part of a building for VAT exemption
- Consequences for Polish taxpayers in property development sector
- Importance of analyzing legal status of property before transactions to avoid additional costs
Source: mddp.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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