- The text is a letter from the Director of the National Tax Information regarding the exclusion of VAT from the sale of an organized part of a company.
- The letter confirms that the recipient’s position on the tax implications of the future event is correct.
- The request for an individual interpretation was submitted on August 25, 2023, and was supplemented with additional information on October 17, 2023.
- The request concerns the recognition of the sale of a property as a taxable transaction, the application of VAT exemption for the sale of buildings and structures, the exclusion of distributors from the exemption, and the buyer’s right to deduct VAT.
- The property in question is owned by B. Sp. J. and will be used by the company for its business activities.
- The company plans to make renovations and modifications to the property before using it for its own business operations.
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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