- Polish tax authorities claimed a farmer had to pay VAT on compensation for expropriated land
- The farmer disputed this and was supported by the administrative court
- The tax authorities appealed, but once again did not succeed
- The highest administrative court asked the CJEU whether expropriation should be considered a supply of goods by the farmer
- The CJEU ruled that the farmer must pay VAT on the compensation, even if he has not taken any steps to sell the land.
Source: nlfiscaal.nl
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.
