Sale of undeveloped agricultural land as a base for VAT taxation

Sale of undeveloped agricultural land raises problems of its VAT taxation interpretation. In view of absence of rigid normative criteria for defining economic operations, judicial decisions, which evolve over time, play a key role in this respect. The objective of this article is to indicate under...

Full description

Bibliographic Details
Main Author: Małgorzata Wróblewska
Format: Article
Language:English
Published: MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND) 2022-09-01
Series:Nieruchomości@
Subjects:
Online Access:http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0015.9855