VAT classification of sales of commercial real estate as the Organised Part of an Enterprise

Judgment of the Supreme Administrative Court of 28 July 2023 (ref. I FSK 892/18)
The recently announced judgment of the Supreme Administrative Court reopens the formerly hot-bottom issue of VAT taxation on the sales of commercial real estate. The essence of the dispute is the classification of these transactions as a sale of an organised part of an enterprise (ZCP) which then excludes VAT but is subject to tax on civil law transactions, or as a supply of goods (in this case a commercial building), which may be subject to VAT.

Source: mddp.pl

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