Dr Przemysław Szymczyk: articles by this author
In order for VAT to apply to letting of real estate, it is not necessary that the property be let as part of the landlord’s business activity.
The tax consequences of sale of land in Poland depend on how the structures on the land are classified.
Whether VAT is charged on the sale of commercial premises depends on whether, and when, the initial occupancy of the space occurred within the meaning of the VAT Act.
The Act on Protection of Rights of Buyers of Residential Units and Single-Family Houses of 16 September 2011—popularly known as the “Developers Act”—went into effect recently.
A bill that would introduce sweeping changes in the Russian Civil Code—affecting the law of obligations, corporate law, civil rights, inheritance and other areas—had its first reading in the State Duma on 27 April 2012.