The rule in Polish tax law is one-off taxation of the same transaction, whereby, pursuant to Article 2(4)(b) of the Act on Civil Law Transactions, VAT taxation of transactions is subject to analysis first, and then – PCC. The assumption of the tax on civil law transactions is the taxation of private turnover, and the tax on goods and services – professional business activity.
- Judgment of the Supreme Administrative Court of 26 April 2023, file no. III FSK 1989/21
- The company as a private investor?
- Position of the NSA
- Applications
Source: MDDP
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