- The Supreme Administrative Court issued a ruling on the VAT taxation of the assignment of rights and obligations arising from a developer agreement
- The court ruled that such assignments should be classified as services subject to a 23% VAT rate
- The court emphasized that in cases where the assignment takes place before the developer delivers the property, it should be considered a service rather than a supply of goods
- The ruling has significant implications for real estate transactions and VAT taxation of assignments from developer agreements
- It is important for taxpayers to determine whether the assignor has the right to dispose of the property like an owner before making such assignments.
Source: crido.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.
