- The purchase of an apartment and its lease back to the previous owner are two separate transactions: sale and rental.
- These transactions are not considered a single VAT-exempt financial service.
- The rental of the apartment will be subject to VAT.
- The Supreme Administrative Court ruled that there is no VAT exemption in this case.
Source: podatki.gazetaprawna.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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