Further to our previous post, we can add more details from the Polish Central Database of Administrative Court Decisions
- Does the conversion of a right of perpetual usufruct into a right of ownership of immovable property by operation of law, as in the circumstances of this case, constitute a supply of goods within the meaning of Article 14(2)(a) in conjunction with Article 2(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, as amended; hereinafter: Directive 2006/112) subject to value added tax (hereinafter: VAT)?
- If Question 1 is answered in the negative, does the conversion of the right of perpetual usufruct into the right of ownership of immovable property by operation of law constitute a supply of goods within the meaning of Article 14(1) in conjunction with Article 2(1)(a) of Directive 2006/112 which is subject to VAT?
- In charging fees for the conversion of the right of perpetual usufruct into a right of ownership of immovable property by operation of law, as in the circumstances of the case, does the municipality act as a taxable person within the meaning of Article 9(1) in conjunction with Article 2(1)(a) of Directive 112 or as a public authority within the meaning of Article 13 of Directive 112?
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