- The text is a letter from the Director of the National Tax Information to the recipient.
- The letter confirms that the recipient’s position regarding the non-taxation of the planned sale of shares in a company is correct.
- The letter refers to a request for an individual interpretation of the tax consequences of the future event.
- The request includes questions about the non-taxation of the sale of shares and the possibility of applying a VAT exemption.
- The letter provides a description of the future event, which involves the municipality selling its shares in a company.
- The municipality is the sole shareholder of the company and plans to sell approximately 30% of its shares.
- The municipality states that the sale of shares is an incidental event and it does not engage in brokerage activities.
- The municipality does not provide any services to the company and does not have control over its operations.
- The purpose of the sale is to attract an external strategic investor.
- The municipality does not perform any services related to rights and shares of the company.
- The municipality confirms that it does not engage in activities related to the titles mentioned in the question.
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.