- Compensation for necessary demolition of part of a building is not subject to VAT.
- The demolition is due to a road investment causing loss of functionality.
- The Supreme Administrative Court ruled it is not a payment for a service.
- The dispute involved compensation for demolition on land under perpetual usufruct.
- The building is partially on land designated for road investment and partially on adjacent land.
- Demolition of the part on expropriated land necessitates demolition of the remaining part.
- The company will receive compensation from the municipality as the road manager.
Source: podatki.gazetaprawna.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.
