- Transfer of land sometimes without VAT
- Depends on whether the municipality acts as a VAT taxpayer
- Municipality transferring ownership of plots to a company created solely to meet the housing needs of residents
- Company replaces local government in fulfilling obligations
- Ruling by the Administrative Court in Gdansk
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.