Organ podatkowy będzie od tej chwili ustalał wysokość ceny towarów, usług, czy nieruchomości. Wnioskując z lat poprzednich, podatnicy często celowo zaniżali cenę towarów lub usług, aby obniżyć koszt podatku. Od nowego roku przepisy zmieniają się na korzyść państwa.

Zgodnie z  32 ustawą o VAT (t.j. Dz.U. z 2011 r. nr 177, poz. 1054 z późn. zm.), odpowiednie organy będą decydowały o wartości danego podmiotu. Jeżeli sprzedajemy nieruchomość osobie nam spokrewnionej, zaniżamy cenę nieruchomości ze względu na relacje rodzinne. Sprzedaż 1mkw w cenie 5 tysięcy, przy wartości 10 tysięcy za 1mkw będzie rozliczane za szacunkową wartość.

Zgodnie z art. 19 ust. 10 ustawy o VAT, transakcja nieruchomością zostaje opodatkowana dopiero wtedy, gdy nieruchomość zostanie opłacona, a nie po przeniesieniu własności w formie aktu notarialnego, lecz nie później niż 30 dni od momentu wystawienia dokumentu.

 źródło:http://podatki.gazetaprawna.pl/orzeczenia/623523,zanizona_cena_towaru_nie_spowoduje_obnizenia_vat.html

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