„Legal and Tax Aspects of the construction works agreements - 7 or 23% VAT”

„why some entrepreneurs who render construction services encounter problems with the Tax Office?”

Purpose of workshop - the objective is to provide knowledge on the legal basis of the construction works agreement in the light of regulation of the Civil Code, Building Law and VAT Act which is necessary for anyone working in the construction branch on every day basis - both for the investor and the contractor. In light of these same rules, similar facts of the case are classified differently by different tax offices. During the workshop real cases of companies against whom proceedings on the tax VAT assessment proceedings have been initiated are presented. Discussion on the basis of various decisions of different offices, Tax Chambers and judicial decisions in the same or similar topics, discussion of similar cases of participants of the workshop - prevention and proper behavior.

1. Introduction – the formula of the workshop

- presentation of workshop technique,

- introduction of the lecturer,

- aim of workshop

2. Construction Works Agreements in the context of risk of using improper use of VAT rate (7 or 23%)

2.1. Construction Works Agreements as separate type of agreement governed by provisions of Civil Code (articles 647 – 658 Civil Code)

2.2. Construction works in the light of Civil Code and building regulations

2.3. Conclusion of Construction Works

- the form of Construction Works Agreement

- types of construction works agreements


2.4. Parties to the construction works agreement - rights and duties

2.5. The rules for determining remuneration for the construction works

3. Case study 1study based on judicial decisions of the Supreme Court – execution of the service with materials purchased by the contractor – windows replacement – discussion

4. Case study 2study of renovation works – discussion

5. Presentation of the applicable rules of VAT Tax Act for construction works

- the story of the creation of applicable regulations

- possible interpretations, the presentation of judicial decisions and practice of tax authorities from various regions of Poland – possible solutions for participants’ current problems

7. Conclusions and recommendations of behaviour

8. Discussion

Kancelaria Prawna 90-060 Łódź, ul. Nawrot 4/1, tel./fax +48 /42/ 630 58 41, tel. +48 /42/ 632 51 44, kancelaria@b2blegal.pl
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