VAT on the Execution Sale of Real Estate – Individual Interpretation

• The text is a letter from the Director of the National Tax Information to an individual.
• The individual’s position regarding the tax consequences of a future event is deemed correct.
• The individual submitted a request for an individual interpretation regarding the exemption from VAT for the sale of a property through execution.
• The property in question is a partially fenced plot of land used for production and services.
• The property is currently being executed by a court bailiff.
• The individual provided additional information and documents in response to requests.
• The individual acquired the property through a notarial deed and it was later transferred to a company.
• The company has been using the property for taxable activities since its acquisition.
• The property is not covered by a local spatial development plan or a building permit.
• The fence on the property is considered a building and is permanently attached to the ground.
• The building was constructed by the individual.

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.

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