Judgment of the Supreme Administrative Court (NSA) in case I FSK 892/18 – Sale of commercial real estate as the disposal of ZCP
On Friday, July 28, 2023, the Supreme Administrative Court issued a ruling (reference number I FSK 892/18) regarding the VAT classification of commercial real estate sales transactions. The essence of the dispute in the case was the assessment of what constituted the subject of the contract for the purchase of a shopping center by a Polish company, documented with an invoice – whether it was the acquisition of an organized part of the enterprise or the acquisition of an asset in the form of real estate with all its appurtenances and rights related to it.
Source Deloitte
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