- The Finance Ministry is examining how spatial planning reform could affect VAT on land sales.
- The current VAT law relies on local plans and zoning decisions, but does not address new general plans or development completion areas.
- This legal gap creates uncertainty about whether land under a general plan counts as building land for VAT.
- An amendment to the VAT Act may be needed to clarify the rules.
Source: prawo.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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