European Union Comments on ECJ C-729/21: The sale of a leased property is a transfer of going concern for VAT purposes 27 February 2023
India No GST on Advances from Prospective Buyers for sale of land with Basic Amenities: AAAR 26 February 2023
India No GST on Advances from Prospective Buyers for sale of land with Basic Amenities: AAAR 25 February 2023
Belgium Qualitative evaluation of whether renovations constitute new construction for VAT purposes required 25 February 2023
European Union Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC 25 February 2023
European Union Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime? 24 February 2023
European Union Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view 24 February 2023
Ukraine Expenses for improvement of the leased object, upon its return to the lessor, subject to VAT taxation? 23 February 2023
Greece Greece Proposes Amendments to VAT Procedures for Commercial Lease, Volume Discounts and Immovable Property 23 February 2023
European Union Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer 22 February 2023
European Union Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred 21 February 2023
India Order of Property Attachment U/S 45 of Gujarat VAT Act for non payment of tax is invalid, If property were free from Encumbrances: Gujarat HC 21 February 2023
Austria Austria: Bundesfinanzgericht – Input tax adjustment of real estate held as current assets 20 February 2023
Austria Austria: Bundesfinanzgericht – Input tax deduction and input tax adjustment in connection with rental activities 20 February 2023
European Union Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT 17 February 2023
Poland Do you earn money by renting an apartment in the mountains or by the sea? You may have a big problem with VAT 17 February 2023
Greece Bill – VAT: The obligation to disclose discounts due to turnover is abolished. For investment goods (property), the restriction on the use of the property ceases for a period of at least 9 years 16 February 2023
Greece Bill: Simplifying the process of tax selection for VAT by real estate lessors 16 February 2023
Ukraine Should VAT be charged in the case of receiving rent under a land sublease agreement? 16 February 2023
European UnionPoland ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern 13 February 2023