- CJEU ruled that a seller using a professional agent for property transactions can be a VAT taxpayer.
- A marriage under joint marital property can be considered a single VAT taxpayer.
- The ruling changes the Polish tax authority’s approach to jointly-owned marital property sales.
- Raises questions about joint VAT registration, invoice corrections, and retroactive registration.
- Impacts married couples selling property, spouses leasing real estate, and purchasers regarding input VAT deductions.
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.