- The Director of the National Tax Information issues a binding tax information statement.
- The subject of the request is an undeveloped plot of land in a specific location.
- The plot is designated for low-intensity residential construction according to the local spatial development plan.
- The decision is that the land is classified as a building plot.
- The VAT rate for the service is 23%.
- The legal basis for the decision is specified.
Source: sip.lex.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.
