- The primary designation of land in the local zoning plan determines its VAT status.
- If land is classified as undeveloped recreational or park area, its sale is exempt from VAT.
- Auxiliary or supplementary uses of the land do not affect this VAT exemption.
- The Supreme Administrative Court confirmed that only the main purpose of the land matters for VAT exemption, not any additional, secondary uses.
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.
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