- Concerns: Tax consequences of selling real estate by the county
- Plot no. 1: Area of 0.0017 ha, designated for public purposes, includes a transformer station not owned by the county
- Used by a Joint Stock Company for educational activities
- County acts as an active VAT taxpayer
- Sale of real estate treated as a civil law transaction
- VAT taxation based on the VAT Act
- County’s position deemed correct
- Sale of the plot subject to VAT taxation at the rate applicable to goods.
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.
Latest Posts in "Poland"
- Non-alcoholic wine and energy drinks with 23% VAT?
- Giving and purchasing promotional gifts, sometimes inclusive of VAT
- No VAT Applies Without Direct Reciprocal Service, Court Rules on Film Production Funding
- KSeF for Small Businesses: Who Qualifies for the Postponement and When Does It Apply?
- Municipality Can Deduct VAT on Swimming Pool Using Its Own Method, Court Rules
