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Ruling: Exemption from VAT on sale of organized part of the company

  • Definition of goods and sale
  • Exclusion of certain transactions from the scope of the law
  • Definition of “sale transaction”
  • Definition of “enterprise” according to the Civil Code
  • Definition of “enterprise” for the purposes of the law on VAT

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.

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