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Afrinrubi

Polish VAT Act and Directive / /EC of the EU Council on VAT comment on this issue. In art. b of Regulatio, the concept of real estate is defined for the purposes of applying Directive / /EC. For the purposes of applying the regulations, real estate is considered to be: Any specified part of the earth, either on or below its surface, which may become the subject of ownership and possession Any building or structure attached to or embedded i Chamber in Warsaw in interpretation numberS/ISZ of Jun.

What is a real estate service Before we move on to a more detailed discussion of issues related to VAT taxation of services provided on foreign real estate, we must specify what services we are talking about. n the ground phone number list above or below sea level and which cannot be easily dismantled or moved Any installed element that is an integral part of a building or structure, without which the building or structure is incomplete, such as doors, windows, roofs, stairs and elevators Any item, equipment or machine permanently installed in a building or structure that cannot be moved without destroying or altering the building or structure Moreover, the Polish.



VAT Act clarifies what services are included in construction services. A category of services treated as services provided on real estate Services provided by: appraisers, real estate agents, architects Accommodation services in hotels or facilities with a similar function, such as holiday resorts and campsites construction supervision services This means that in addition to broadly understood construction services, such as construction and demolition of buildings, renovation works, construction of water, sewage and gas networks, also services listed in the Act will be taxed in the place where the property is located. How to settle construction services provided by a Polish earlier about the place of providing construction services. We already know that if services are provided on real estate located outside Poland, they will be taxed there.