- The Supreme Administrative Court ruled that in the case of assignment of a developer agreement, the reduced 8% VAT rate cannot be applied
- The assignment of rights from a developer agreement should be treated as a service taxed at the 23% rate, not as a transaction related to the supply of a residential property taxed at 8%
- The case was initially considered by a three-judge panel, but was later referred to a seven-judge panel for further review
- The decision of the Supreme Administrative Court overturned a previous ruling by the Provincial Administrative Court in Szczecin
- The issue of whether the assignment of rights from a developer agreement should be taxed at 23% or 8% VAT rate was a key legal question in the case
Source: mddp.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.
