dr Przemysław Szymczyk | In Principle

In order for VAT to apply to letting of real estate, it is not necessary that the property be let as part of the landlord’s business activity.

The tax consequences of sale of land in Poland depend on how the structures on the land are classified.

Whether VAT is charged on the sale of commercial premises depends on whether, and when, the initial occupancy of the space occurred within the meaning of the VAT Act.

The Act on Protection of Rights of Buyers of Residential Units and Single-Family Houses of 16 September 2011—popularly known as the “Developers Act”—went into effect recently.

A bill that would introduce sweeping changes in the Russian Civil Code—affecting the law of obligations, corporate law, civil rights, inheritance and other areas—had its first reading in the State Duma on 27 April 2012.

It all depends on the classification of the property, and sometimes even where it is located.

On 31 August 2011 the lower house of the Polish Parliament adopted the Act on Protection of the Rights of a Purchaser of a Residential Unit or Single-Family House, which is intended to improve the legal standing of customers of real estate developers.

When confirming the signature on a document, a Polish notary is not required to review the lawfulness of the document itself—particularly in the case of documents from abroad or in a foreign language.

The Polish Constitutional Tribunal has significantly expanded the set of former owners of properties in Warsaw who are entitled to compensation for seizure of their real estate by communist authorities following World War II.

A beneficiary of EU Structural Funds that violates procedures and has to repay the funding because of a failure by Polish state authorities to implement EU regulations properly may seek damages from the State Treasury.