Exemption from VAT on delivery after first settlement

• The text is a letter from the Director of the National Tax Information to the recipient.
• The letter states that the recipient’s position on the tax consequences of a future event is incorrect.
• The recipient had requested an individual interpretation regarding the exemption from VAT on property sales.
• The letter describes the details of the property and its intended sale to another local government unit.
• The recipient believes they are eligible for the VAT exemption based on certain criteria.
• The letter concludes that the recipient’s position is incorrect.

Source: sip.lex.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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