- The text is a letter from the Director of the National Tax Information to the interested parties.
- The letter confirms that the parties’ position regarding the tax consequences of a future event related to the sale of property is correct.
- The interested parties include a buyer and a seller, both registered for VAT.
- The buyer will acquire ownership rights to several parcels of land through a sales agreement.
- The seller has already entered into a preliminary sales agreement with a third party, which will be finalized with the buyer.
- The parcels of land have been divided and transferred to third parties according to a decision by the local authorities.
- Additional information and details are provided in Table 1.
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.