- Institutional lease with the option to own (najem z dojściem do własności) must be assessed as a single contract, combining both lease and future transfer of ownership.
- The court ruled that if the entire legal relationship constitutes a “first occupation” (pierwsze zasiedlenie), the delivery of the premises is not VAT-exempt under Article 43(1)(10) of the VAT Act, allowing for VAT deduction.
- The case involved a company renting out apartments with the intention of transferring ownership to tenants after at least 15 years, with part of the rent serving as advance payment for the purchase.
- The court did not definitively resolve the VAT exemption issue but indicated that both lease and sale should be considered together for VAT purposes.
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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