Opodatkowanie przewłaszczenia na zabezpieczenie nieruchomości podatkiem od towarów i usług
Taxation of a Security Transfer of Title to a Fixed Property with the Tax on Goods and Services

Summary/Abstract: The subject of this paper is the taxation of a security transfer of title to a fixed property with the tax on goods and services. The author focuses on the interpretation of the term “paid supply of goods” in the context of a security transfer of title. The objective of the following considerations is to establish whether a security transfer of a title is a chargeable event, and to indicate the moment in which the tax becomes chargeable on the grounds of the goods and services tax and in the light of the absence of a consistent practice of the tax authorities as well as divergent judicial decisions of administrative courts on the matter.

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