Sale of private plots of land still not subject to value added tax

– judgment of the Voivodship Administrative Court in Białystok of 29 March 2022 - case file no.: I SA/Bk 38/22

According to the cited judicature, the sale of several plots of land does not give grounds to consider the transaction as fulfilling the prerequisites of taxable activity within the meaning of Article 15(2) of the VAT Act. However, the assessment should not be limited to the specific contract, but should include a comprehensive analysis of the elements of the seller's activity, including their actions at its various stages. The taxation of the transaction may be supported, inter alia, by such premises as capital expenditures going beyond the standard activities of the asset management.

The cited judgment meets the expectations of persons intending to sell inherited assets, possibly in possession of real estate that was not a business asset.

Provision of work for an employer by a contractor who performs a task for a contracting authority that has capital and personal ties with the employer

– resolution of the Supreme Court of 26 August 2021 - case file no.: III UZP 3/21 Pursuant to the […]

The child's opinion will determine whether fines (monetary sums) for inadequate parental contact will continue to accrue

– judgment of the Constitutional Tribunal of 22 June 2022 - case file no.: SK 3/20 Pursuant to the cited […]

Longer period of limitation for claiming compensation for wrongful detention

– judgment of the Court of Appeal in Białystok of 7 September 2018 - case file no.: II AKa 140/18 […]

The termination of a loan agreement by bank concluded with a consumer will be ineffective in the absence of a prior call on the borrower to repay the loan

– judgment of the Supreme Court of 18 June 2021 - case file no.: IV CSKP 92/21 The cited judgment […]

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