The rule in Polish tax law is a one-off taxation of the same transaction, while – in accordance with Art. 2 point 4 lit. b of the Act on Civil Law Transactions, the first thing to analyze is the taxation of transactions with VAT, and then – PCC. The assumption of the tax on civil law transactions is the taxation of private transactions, and the tax on goods and services – professional economic activity.
Judgment of the Supreme Administrative Court of April 26, 2023, file ref. III FSK 1989/21
Source: mddp.pl
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