- The Naczelny Sąd Administracyjny will determine whether the assignment of rights from a developer agreement is a service or a transaction related to the supply of a residential property.
- The answer will determine the appropriate VAT rate for such a transaction.
- If the NSA determines that the assignment of a developer agreement is a service, the VAT rate will be 23%.
- If the answer is different, the VAT rate will be reduced to 8%.
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.
