{"id":1635,"date":"2024-02-05T21:33:12","date_gmt":"2024-02-05T20:33:12","guid":{"rendered":"https:\/\/cmwlegal.pl\/?p=1635"},"modified":"2024-02-05T21:33:12","modified_gmt":"2024-02-05T20:33:12","slug":"vat-exemption-on-disposal-of-real-estate","status":"publish","type":"post","link":"https:\/\/cmwlegal.pl\/en\/vat-exemption-on-disposal-of-real-estate\/","title":{"rendered":"VAT exemption on disposal of real estate"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">On 25<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> April, 2023, the Supreme Administrative Court referred to the right to dispose goods as owner, which determines whether the transaction can be understood as a supply of goods under the Polish VAT Act.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The court held that a transaction in which a lessor (supplier) disposes of real estate to a third party, on which unsettled expenditures with a lessee remain, meets the definition of a supply of goods both in terms of the disposal of land and disposal of unsettled expenditures made by a lessee &#8211; and thus benefits from the statutory VAT exemption.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The court&#8217;s position on the VAT consequences of the disposal of real estate may significantly affect the tax authorities&#8217; assessment of such transactions.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you have any questions, please contact Joanna Zinko (jzinko@cmwlegal.pl).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 25th April, 2023, the Supreme Administrative Court referred to the right to dispose goods as owner, which determines whether the transaction can be understood as a supply of goods under the Polish VAT Act. The court held that a transaction in which a lessor (supplier) disposes of real estate to a third party, on<\/p>\n","protected":false},"author":5,"featured_media":1636,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31],"tags":[235,236,233,234,229,178,164,88],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VAT exemption on disposal of real estate - CMW Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cmwlegal.pl\/en\/vat-exemption-on-disposal-of-real-estate\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT exemption on disposal of real estate - CMW Legal\" \/>\n<meta property=\"og:description\" content=\"On 25th April, 2023, the Supreme Administrative Court referred to the right to dispose goods as owner, which determines whether the transaction can be understood as a supply of goods under the Polish VAT Act. 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