Gloss to the Judgment of the Provincial Administrative Court in Bydgoszcz of 5th February 2020, case no. I SA/Bd 732/19
DOI:
https://doi.org/10.18778/1509-877X.2020.02.01Keywords:
VAT on the sale of real estate, the concept and premises of a VAT payer, professional and organized activity of the property sellerAbstract
The glossed judgment of the Provincial Administrative Court concerns mainly the scope of the concept of a VAT taxpayer when selling real estate and problems that arise in practice in connection with the actions taken by the seller. The author makes a critical analysis of the thesis put forward in the judgment and raises problematic issues related to the seller’s activity in order to increase the value or make the property more attractive.
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Published
2020-06-30
How to Cite
Graczyk, R. (2020). Gloss to the Judgment of the Provincial Administrative Court in Bydgoszcz of 5th February 2020, case no. I SA/Bd 732/19. Tax Law Quarterly, (2), 9–15. https://doi.org/10.18778/1509-877X.2020.02.01
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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