Rafał Lewandowski, tax advisor | Associate, is the author of article entitled "Exemption from VAT in the context of exceeded sale limit", published on 14 November 2014 in "Law and Practice", a supplement to Rzeczpospolita. Lewandowski analyses the provisions of the act on VAT in the light of the possible optimization connected with exceeding the limit of turnover and carried out by dividing the transaction into stages. The article aims to point out to the tax consequences connected with losing the right to an exemption from VAT on account of the amount of turnover.
Abstract of the article can be retrieved here