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...
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| Format: | Article |
| Language: | English |
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MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND)
2022-09-01
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| Series: | Nieruchomości@ |
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| Online Access: | http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0015.9855 |
| _version_ | 1797997684315914240 |
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| author | Małgorzata Wróblewska |
| author_facet | Małgorzata Wróblewska |
| author_sort | Małgorzata Wróblewska |
| collection | DOAJ |
| description | 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 what circumstances a natural person supplying agricultural real property is regarded a professional and when they act as a private property manager. The structure of the article has been divided into three sections. The first includes general remarks, while the second indicates the objective and subjective scope of VAT taxation on sale of undeveloped agricultural land. The third offers the conclusions. The article presents the following research hypothesis: a natural person registered as an active VAT payer for agricultural business should not always be obliged to pay tax on the sale of agricultural land. The following research methods were used in the article: legal-dogmatic, historical and comparative.
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| first_indexed | 2024-04-11T10:36:43Z |
| format | Article |
| id | doaj.art-3e232027981143b2935c55ba474a1019 |
| institution | Directory Open Access Journal |
| issn | 2657-8247 2719-8030 |
| language | English |
| last_indexed | 2024-04-11T10:36:43Z |
| publishDate | 2022-09-01 |
| publisher | MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND) |
| record_format | Article |
| series | Nieruchomości@ |
| spelling | doaj.art-3e232027981143b2935c55ba474a10192022-12-22T04:29:16ZengMINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND)Nieruchomości@2657-82472719-80302022-09-01IIIIII14115610.5604/01.3001.0015.985501.3001.0015.9855Sale of undeveloped agricultural land as a base for VAT taxationMałgorzata Wróblewska0Wyższa Szkoła Bankowa w GdańskuSale 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 what circumstances a natural person supplying agricultural real property is regarded a professional and when they act as a private property manager. The structure of the article has been divided into three sections. The first includes general remarks, while the second indicates the objective and subjective scope of VAT taxation on sale of undeveloped agricultural land. The third offers the conclusions. The article presents the following research hypothesis: a natural person registered as an active VAT payer for agricultural business should not always be obliged to pay tax on the sale of agricultural land. The following research methods were used in the article: legal-dogmatic, historical and comparative. http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0015.9855VATsupply of undeveloped agricultural landeconomic activityactive taxpayer |
| spellingShingle | Małgorzata Wróblewska Sale of undeveloped agricultural land as a base for VAT taxation Nieruchomości@ VAT supply of undeveloped agricultural land economic activity active taxpayer |
| title | Sale of undeveloped agricultural land as a base for VAT taxation |
| title_full | Sale of undeveloped agricultural land as a base for VAT taxation |
| title_fullStr | Sale of undeveloped agricultural land as a base for VAT taxation |
| title_full_unstemmed | Sale of undeveloped agricultural land as a base for VAT taxation |
| title_short | Sale of undeveloped agricultural land as a base for VAT taxation |
| title_sort | sale of undeveloped agricultural land as a base for vat taxation |
| topic | VAT supply of undeveloped agricultural land economic activity active taxpayer |
| url | http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0015.9855 |
| work_keys_str_mv | AT małgorzatawroblewska saleofundevelopedagriculturallandasabaseforvattaxation |