Rezygnacja ze zwolnienia od podatku VAT dostawy lokalu mieszkalnego przez dewelopera

Tax institutions should be construed in a rational manner, in order so as to not restrict economic turnover excessively. The regulations concerning the possibility to resign from the VAT exemption of sales of residential premises by the developer characterizes by the high level of formalism which affects in a negative manner the sales process performed by the developer. This paper is devoted to the fragment of the polish Act on the goods and services tax governing the issue of resignation from the VAT exemption of sales of residential premises, which implies in a certain extent to appeal to the regulation of exemptions stipulated in this Act. The subject matter of this analysis is to examine the correctness of transposition of the Directive 112 into polish legal system in the field of real estate exemptions from VAT, the conditions for exercising the optional exemption, as well as the benefit of the resignation from the VAT exemption by the taxpayer.Instytucje podatkowe powinny być tworzone w sposób racjonalny, tak aby nadmiernie nie ograniczać obrotu gospodarczego. Uregulowania dotyczące możliwości rezygnacji ze zwolnienia dostawy lokalu mieszkalnego od podatku VAT charakteryzują się wysokim poziomem formalizmu, wpływając negatywnie na proces dokonywania sprzedaży przez dewelopera. Niniejsze opracowanie poświęcone jest fragmentowi przepisów Ustawy o VAT dotyczącemu rezygnacji ze zwolnienia z opodatkowania podatkiem od towarów i usług dostawy lokalu mieszkalnego, co wymaga w pewnym zakresie odwołania się do regulacji tej Ustawy dotyczącej samych zwolnień. Celem artykułu jest zbadanie prawidłowości transpozycji Dyrektywy 112 do polskiego porządku prawnego w zakresie zwolnień nieruchomości z podatku VAT, przesłanek umożliwiających skorzystanie ze zwolnienia fakultatywnego, oraz możliwości skorzystania z rezygnacji z tego zwolnienia przez podatnika

Glosa do wyroku Trybunału Sprawiedliwości Unii Europejskiej z dnia 16 listopada 2017 r. w sprawie Kozuba Premium Selection Sp. z o.o. przeciwko Dyrektorowi Izby Skarbowej w Warszawie, C-308/16

The voting judgment of the Court of Justice of the European Union concerns the interpretation of the concept of first settlement in the European Union tax law as well as the possibility of introducing limitations of this concept in national laws. The subject of the CJEU judgment issued in connection with the question asked by the Polish Supreme Administrative Court, bearing in mind the specificity of preliminary rulings, is not the interpretation of factual issues that were raised before the national court or even more the settlement of possible differences resulting from the understanding of internal laws of the member states. The answer given by the CJEU, as well as the argumentation adopted by this Court, allows to make important findings regarding the proper implementation of the provisions of Directive 112 into the Polish legal system, and consequently to clarify existing doubts regarding the concept of first settlement.Glosowany wyrok Trybunału Sprawiedliwości Unii Europejskiej dotyczy interpretacji pojęcia pierwszego zasiedlenia w prawie podatkowym Unii Europejskiej oraz możliwości wprowadzania ograniczeń tego pojęcia w ustawodawstwach krajowych. Przedmiotem wyroku TSUE wydanego w związku z zadanym przez polski Naczelny Sąd Administracyjny pytaniem, mając na uwadze specyfikę orzekania w trybie prejudycjalnym, nie jest interpretacja kwestii faktycznych, które zostały podniesione przed sądem krajowym, ani tym bardziej rozstrzyganie o ewentualnych różnicach wynikających z rozumienia przepisów ustawodawstw wewnętrznych państw członkowskich. Zarówno odpowiedź udzielona przez TSUE, jak i argumentacja przyjęta przez ten sąd pozwalają jednak na poczynienie istotnych ustaleń w zakresie prawidłowości implementacji przepisów Dyrektywy 112 do polskiego porządku prawnego, a w konsekwencji wyjaśnienie istniejących wątpliwości dotyczących pojęcia pierwszego zasiedlenia

Dimerization of visinin-like protein 1 is regulated by oxidative stress and calcium and is a pathological hallmark of amyotrophic lateral sclerosis

AbstractRedox control of proteins that form disulfide bonds upon oxidative challenge is an emerging topic in the physiological and pathophysiological regulation of protein function. We have investigated the role of the neuronal calcium sensor protein visinin-like protein 1 (VILIP-1) as a novel redox sensor in a cellular system. We have found oxidative stress to trigger dimerization of VILIP-1 within a cellular environment and identified thioredoxin reductase as responsible for facilitating the remonomerization of the dimeric protein. Dimerization is modulated by calcium and not dependent on the myristoylation of VILIP-1. Furthermore, we show by site-directed mutagenesis that dimerization is exclusively mediated by Cys187. As a functional consequence, VILIP-1 dimerization modulates the sensitivity of cells to an oxidative challenge. We have investigated whether dimerization of VILIP-1 occurs in two different animal models of amyotrophic lateral sclerosis (ALS) and detected soluble VILIP-1 dimers to be significantly enriched in the spinal cord from phenotypic disease onset onwards. Moreover, VILIP-1 is part of the ALS-specific protein aggregates. We show for the first time that the C-terminus of VILIP-1, containing Cys187, might represent a novel redox-sensitive motif and that VILIP-1 dimerization and aggregation are hallmarks of ALS. This suggests that VILIP-1 dimers play a functional role in integrating the cytosolic calcium concentration and the oxidative status of the cell. Furthermore, a loss of VILIP-1 function owing to protein aggregation in ALS could be relevant in the pathophysiology of the disease

Najem komercyjny lokali mieszkalnych a zwolnienie z podatku VAT

Commercial lease of residential premises and VAT exemptionThe VAT exemption of commercial lease of residential premises issue constitutes a new and at the same time very current research topic. While renting residential premises is an everyday occurrence, the commercial form of such lease has appeared on the Polish market relatively recently and has become very fast an interesting alternative to other investment products. The article is devoted to an analysis of current regulations regarding VAT exemptions of commercial lease of residential premises in terms of their validity, i.e. applicability to the current socioeconomic relations, predictability, and fi rst of all certainty. In particular, this paper focuses on the process of applying the regulations in question by courts as well as tax authorities.Commercial lease of residential premises and VAT exemptionThe VAT exemption of commercial lease of residential premises issue constitutes a new and at the same time very current research topic. While renting residential premises is an everyday occurrence, the commercial form of such lease has appeared on the Polish market relatively recently and has become very fast an interesting alternative to other investment products. The article is devoted to an analysis of current regulations regarding VAT exemptions of commercial lease of residential premises in terms of their validity, i.e. applicability to the current socioeconomic relations, predictability, and fi rst of all certainty. In particular, this paper focuses on the process of applying the regulations in question by courts as well as tax authorities

The gloss to the Court of Justice of the European Union judgment dated 16th of November 2017 in case Kozuba Premium Selection Sp. z o.o. (limited liability company) versus Director of Tax Chamber in Warsaw (Poland), C-308/16

The voting judgment of the Court of Justice of the European Union concerns the interpretation of the concept of first settlement in the European Union tax law as well as the possibility of introducing limitations of this concept in national laws. The subject of the CJEU judgment issued in connection with the question asked by the Polish Supreme Administrative Court, bearing in mind the specificity of preliminary rulings, is not the interpretation of factual issues that were raised before the national court or even more the settlement of possible differences resulting from the understanding of internal laws of the member states. The answer given by the CJEU, as well as the argumentation adopted by this Court, allows to make important findings regarding the proper implementation of the provisions of Directive 112 into the Polish legal system, and consequently to clarify existing doubts regarding the concept of first settlement

Resignation from the VAT exemption of sales of residential premises by the developer

Tax institutions should be construed in a rational manner, in order so as to not restrict economic turnover excessively. The regulations concerning the possibility to resign from the VAT exemption of sales of residential premises by the developer characterizes by the high level of formalism which affects in a negative manner the sales process performed by the developer. This paper is devoted to the fragment of the polish Act on the goods and services tax governing the issue of resignation from the VAT exemption of sales of residential premises, which implies in a certain extent to appeal to the regulation of exemptions stipulated in this Act. The subject matter of this analysis is to examine the correctness of transposition of the Directive 112 into polish legal system in the field of real estate exemptions from VAT, the conditions for exercising the optional exemption, as well as the benefit of the resignation from the VAT exemption by the taxpayer