Abstract

Classification of disposal of commercial real estate as an asset deal on a piecemeal basis or OPE is vital for the parties to such a transaction in light of its taxation with VAT or civil law activities tax. At the same time, over the past few years, the standpoint of tax authorities and administrative courts with this respect is inconsistent. In particular - recently - judgements of the CJEU and the Supreme Administrative Court indicating that such transactions should be classified as disposals of OPE excluded from VAT taxation have been issued. Therefore, the purpose of this article is to analyse the potential impact of the above mentioned judgements on the classification of commercial real estate disposals in the light of individual tax rulings as a measure to implement the principle of protecting justified expectations.