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Ruling: Commune as a VAT payer in connection with the non-monetary contribution of developed and undeveloped plots to the company

Questions

1. In connection with the in – kind contribution of built-up plots to the Company by the Municipality, will the Municipality act as a VAT payer , in accordance with Art. 15 sec. 6 of the VAT Act ?

2. In connection with the non-monetary contribution of undeveloped plots to the Company by the Municipality, will the Municipality act as a VAT payer , in accordance with Art . 15 sec. 6 of the VAT Act ?

Source: lex.pl

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