Comments on ECJ C-299/20: VAT On margin – Icade Promotion shutdown, what practical implications?

Very regularly used by players in the real estate sector, the VAT margin regime is the subject of extensive and complex case law. This article reviews the main contributions of these decisions and their practical consequences for the application of the current system.

Source Village-Justice

See also ECJ C-299/20 (Icade Promotion Logement SAS) – Judgment – Margin Scheme on resale of buildings and land cannot be applied in case of significant alterations