Netherlands Supreme Court answers preliminary questions of the Court about the concept of ‘essentially new construction’ 12 November 2022
Netherlands Concept of “essentially a new building” for VAT purposes (Supreme Court decision) 11 November 2022
Netherlands Dutch Supreme Court answers prejudicial questions on the interpretation of the concept ‘essentially new constructed real estate’ for VAT purposes 09 November 2022
Saudi Arabia Circular issued by ZATCA explaining VAT implications in relation to real estate mortgage portfolios insurance 09 November 2022
United Arab Emirates VATGRM1 – Refund of VAT Incurred on the Construction and Operation of Mosques 08 November 2022
Mexico Uncertainty over VAT exemption applicable to the sale of residential property remains 08 November 2022
Netherlands The provision of sports parks by the municipality to football associations is rental 06 November 2022
Netherlands Supreme Court answers questions about the concept of ‘essentially new construction’ in VAT 05 November 2022
Netherlands Supreme Court answers preliminary questions about interpretation of the concept of ‘essentially new construction’ 04 November 2022
Norway Temporal limitations related to the right to deduct input VAT for offshore wind power 04 November 2022
Hungary 5% on the sale of new residential property extended to Dec. 31, 2024, with further extension to Dec. 31, 2028, if the building permit was finalized by Dec. 31, 2024 01 November 2022
Netherlands Provision of football fields by the municipality constitutes VAT-exempt rental of immovable property 31 October 2022
Denmark Increase in VAT liability – The sale of property is considered liable for VAT 30 October 2022
European Union Comments on ECJ C-56/21: Right to charge VAT on sale of immovable property to VAT payer 29 October 2022
Belgium Circular 2022/C/73 FAQ concerning the application of the reduced VAT rate of 12% for certain transactions relating to private homes 29 October 2022
Sweden Clarification: Example where the transferor completes his adjustment due to a change of use in case of option to tax 27 October 2022
Sweden Clarification: The transferor is not obliged to finalize deductions for input tax if the property is transferred in connection with a business transfer 27 October 2022
United States Proposed increased transfer tax rate on high-value properties (California) 27 October 2022
Germany Input VAT allocation according to § 15 paragraph 4 VAT Act (UStG) for mixed-use properties 21 October 2022