VAT OD SPRZEDAŻY GRUNTU – GDZIE PRZEBIEGA GRANICA?

Are you selling a plot of land from your private estate? You may be considered a VAT payer – even if you don't run a business, aren't registered with the Central Registration and Information on Business (CEIDG), and haven't personally taken any action. In this episode, I explain how this is possible and how to protect yourself. The year 2025 will bring two fundamental rulings on VAT on land sales: the CJEU judgment of April 3, 2025, in the Grzera case (C-213/24) and the Supreme Administrative Court judgment of April 23, 2025 (I FSK 2150/21). Both apply to Polish taxpayers and point in different directions – meaning that simply knowing one of them isn't enough. Newsletter: https://mklegal.eu/newsletter/ Schedule an appointment: https://mklegal.eu/kontakt/#umow-kons... KEY TOPICS DISCUSSED IN THIS EPISODE: VAT on the sale of a plot of land – who is a VAT payer when selling land from private property and what determines this status? CJEU judgment C-213/24 (Grzera) – an example case of spouses who commissioned the sale of land to a professional intermediary and were deemed VAT payers. What does this judgment mean for those planning similar transactions? Power of attorney and VAT – the key distinction between a power of attorney granted in the seller's interest and a power of attorney granted to a buyer acting in their own interest. Building land vs. agricultural land – how does the land's intended use affect the VAT rate and when is a tax exemption applicable? Spouses as a Single VAT Payer – a groundbreaking CJEU ruling and its practical implications for those selling land owned jointly. Individual tax rulings – the most effective tool for protecting against disputes with the tax authority when selling real estate. RULINGS DISCUSSED: • CJEU C-213/24 (Grzera) – April 3, 2025 • SAC I FSK 2150/21 – April 23, 2025 • CJEU C-180/10 and C-181/10 (Słaby, Kuć) – 2011 • CJEU C-182/23 (Makowit) – July 11, 2024 • SAC I FSK 1422/21 – February 4, 2025 • SAC I FSK 1180/22 – October 16, 2025 • Regional Administrative Court Lublin I SA/Lu 304/25 – November 21, 2025 WHO IS THIS EPISODE FOR? This section is intended for individuals planning to sell a plot of land. or land – inherited, received as a gift, or purchased years ago. Also for farmers, spouses selling joint property, and those planning a preliminary agreement with a developer or investor. Links to other videos:    • Sprzedaż nieruchomości przez Spółkę a VAT ...      • Odliczenie VAT przy nieruchomościach – kie...   LEGAL DISCLAIMER: The content presented in this podcast is for informational and educational purposes only. It does not constitute legal or tax advice within the meaning of law. In individual cases, consultation with a tax advisor or legal counsel is recommended. SUBSCRIBE to the channel to avoid missing future episodes of the Business Without Traps podcast. #VAT #PlotSale #Taxes #Real Estate #EconomicLaw #BusinessWithoutTraps #CJEU #NSA #TaxInterpretation #VATReal Estate #ConstructionPlot #VATTaxpayer