Supreme Court allows VAT refund, ruling lower court ignored partial contract performance triggering tax obligation.

The Supreme Court of Poland allowed the taxpayer's extraordinary revision request, overturning the Lower Administrative Court's decision. The taxpayer argued that the tax authority failed to recognize that partial performance of a civil contract triggered VAT liability before the full transfer of property. The court held that the lower court incorrectly invalidated the contract solely due to lack of notarized form, ignoring that the agreement included binding construction obligations and partial property transfer. Consequently, the court found the lower court failed to apply the VAT law correctly regarding tax liability arising from partial performance.