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Current Difficulties with VAT Refunds in Real Estate Transactions in Poland

Malgorzata Wasowska, head of tax practice, and Sergiusz Felbur, associate, from act legal Poland published an article about VAT refunds in CEE Legal Matters. The Polish tax authorities have once again changed their view on the VAT classification of specific activities. This time, the shift in opinion concerns real estate deals. Until quite recently, tax authorities agreed that in general the sale of a commercial building constituted a supply of goods and thus was subject to VAT.