Opinia prawna w sprawie naliczania podatku od towarów i usług w związku ze sprzedażą użytków rolnych na publiczne inwestycje drogowe w zależności od tego, czy rolnik rozlicza podatek VAT na zasadach ogólnych bądź ryczałtowych
Legal opinion on the imposition of tax on goods and services in connection with the sale of agricultural land for the purposes of public road investment, depending on whether the farmer settles VAT according to general rules or on a lump-sum basis

Summary/Abstract: Sale of agricultural land for the purposes of public road projects by farmers, irrespective of whether he adheres to general rules or lump-sum basis, is a payable supply of goods referred to in the Act on VAT. Farmers who sell of land for the purposes of investment in roads do not always have to be recognized as persons acting within the terms of these transactions as VAT payers. In the case of sale of agricultural land by the so-called “flat-rate farmer” there is a high probability that that supply will benefit from the exemption from tax under the provisions of the Act on VAT. Tax exemption contained in Article 43 para. 1 subpara. 3 of the Act will not be applicable to farmer performing a taxable business according to general rules.

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