- Compensation for expropriated private land is exempt from VAT
- If commercial activity was conducted on the land, compensation for expropriation is subject to VAT
- The Supreme Administrative Court in Gdańsk ruled that leasing private land does not constitute commercial activity
- A man bought agricultural land in 1998, which was not covered by a local spatial development plan and was purchased without VAT
- The land became part of the private estate under marital community property, even though the couple conducted business together from 1996-2005
- Since 2006, only the wife continues the business, including real estate transactions, but the land was never used for business purposes
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.
