On 11 May 2017, a judgment of the Court of Justice of the European Union (CJEU) was published concerning whether a transfer of immovable property from a company to a local authority to settle a tax obligation can be considered a taxable supply subject to value added tax (VAT). The case involved Polish real estate company Posnania Investment SA, which in order to settle a tax obligation, negotiated a transfer of immovable property to the municipality of Czerwonak, Poland. Posnania then applied for a tax ruling from the Polish tax authorities, which determined that because the transfer was negotiated and...