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SPCG Successful for Krakow City Park Dispute on VAT Exemption Dispute

SPCG Successful for Krakow City Park Dispute on VAT Exemption Dispute

Poland
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Studnicki Pleszka Cwiakalski Gorski has successfully represented Krakow City Park Sp. z o.o. in a dispute with Polish tax authorities regarding the interpretation of VAT exemption regulations.

The case concerned the interpretation of provisions related to the the exemption from VAT on the sale of undeveloped land, the main purpose of which in the local zoning plan has been defined as green areas and water, with the possibility to build specific construction facilities to serve the basic purpose on these areas. The tax authority decided that this possibility indicates the allocation of land for development, therefore the sale of these areas is not exempt from VAT.

The Provincial Administrative Court in Krakow disagreed with the position of the tax authority, supporting the arguments of Krakow City Park, holding that the possibility of constructing any building in a given area does not prejudge the qualification of the area as an area designated for development.

The Supreme Administrative Court also agreed with Krakow City Park’s position, and in October 19, 2018, dismissed the cassation appeal of the tax authority.

SPCG Partner Agnieszka Soja led the firm's representation of Krakow City Park.

Poland Knowledge Partner

Penteris is a law firm combining in-depth expertise, robust advice, and a pan-regional reach.

We provide full-service business law advice within five sector lines: Energy & natural resources, Financial institutions, Private equity, Real estate, and Retail.

On the market since 2001, we were originally part of a Scandinavian law firm and then a founding office of a pan-Baltic organisation.

Our attorneys will work closely with you, providing you with the hard skills, service-minded know-how, and legal expertise that will keep you secure while you lead the market.

Our skills are at your disposal:

  • Expertise and passion wrapped up in a personal service
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The team continues to be internationally recognised year on year, most recently by Chambers Global 2020, Chambers Europe 2020, and The Legal 500 EMEA 2020.

Firm's website: https://penteris.com

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