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A building structure satisfying the criteria of a building cannot be treated as a construction structure – ruling of the Constitutional Tribunal of 13 December 2017, ref. no. SK 48/15

2018-01-18

On 13 December 2017, the Constitutional Tribunal gave a ruling in case ref. no. SK 48/15, according to which Article 1a paragraph 1 item 2 of the Act on Taxes and Local Charges of 12 January 1991 (where a legal definition of a construction structure is included), to the extent where it makes possible to find that a building structure satisfying the criteria for a building, as envisaged in Article 1a paragraph 1 item 1 of the above law, is a construction structure, is contradictory with the principle of special specification of regulations on public levies, derived from Article 84 in conjunction with Article 217, in conjunction with Article 64 paragraph 3 of the Constitution of the Republic of Poland.

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Design documentation prepared by a construction company chargeable with VAT in accordance with general principles as a separate service

2018-01-18

Since the reverse charge mechanism was implemented for subcontractors of construction services, proper classification of transactions and identification of an entity obligated to settle VAT has been causing a lot of problems for taxpayers.

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