Opodatkowanie podatkiem od towarów i usług oraz podatkiem od czynności cywilnoprawnych przelewu praw i obowiązków wynikających z umowy przedwstępnej
The Taxation of Assignment of Receivables Resulting from Preliminary Agreements with Tax on Goods and Services and Tax on Civil Law Transactions

Summary/Abstract: The taxation of assignment of receivables resulting from preliminary agreements with tax on civil law transactions despite clearly defined rules is not very obvious and creates a lot of confusion. Tax authorities regularly issue tax interpretations regarding that matter. When it comes to the taxation of assignment of receivables due to preliminary agreements with tax on goods and services, the rules are not specific and because of that tax authorities have huge margin for defining them.

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