VAT Rate on Assignment of Development Agreements – We are Still Waiting for the Final Decision

However, the long-awaited resolution of the Supreme Administrative Court on this matter will not appear. Instead, the Supreme Administrative Court will issue a judgment on the assignment of developer agreements in an extended seven-judge panel.

The second position, recently taken by the tax authorities, is definitely more pro-fiscal.

A judgment issued by an extended bench of the Supreme Administrative Court will not have the same force as a resolution, so in the future there may still be formally contradictory rulings.

Source: mddp.pl

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