ECJ Land Transfer Opinion Could Spell VAT For Polish City

Law360 (September 3, 2020, 5:32 PM EDT) -- The Polish city of Wrocław could face value-added tax liabilities on a land transfer after an adviser to Europe's top court said Thursday that transfers of ownership of land being used for profit are supplies of goods under European law.

If the European Court of Justice adopts the adviser's findings, Wrocław could be subject to VAT on fees it received after transferring full ownership of the land to the entity that had previously been allowed to profit from its use — an arrangement known as usufruct.

A Polish national court would ultimately determine whether Wrocław is subject to VAT.

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