Sale of undeveloped agricultural land as a base for VAT taxation
| Autor: | Małgorzata Wróblewska |
|---|---|
| Jazyk: | English<br />Polish |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | Nieruchomości@, Vol III, Iss III, Pp 141-156 (2022) |
| Druh dokumentu: | article |
| ISSN: | 2657-8247 2719-8030 |
| DOI: | 10.5604/01.3001.0015.9855 |
| Popis: | 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. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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