NSA: No answer as to whether the assignment of a development contract is a service or a supply

The Supreme Administrative Court refused to adopt a resolution determining whether the assignment of rights under a development contract should be treated as a service taxed at 23% or as an activity related to the supply of residential premises taxed at 8%. The Supreme Administrative Court referred the case to a seven-person panel, emphasizing that the judgment in the enlarged panel will have the value of unifying the existing case law.

Source Prawo

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