Poland Real estate tax rates on land and buildings; tax-deductible costs of sale of real estate 27 July 2022
United Kingdom Zero rating of Charitable Use Buildings – Complexity of VAT rules catch a Charity out 26 July 2022
Netherlands Delivery of plots with foundations and manure pits below ground level due to the Real Estate Decree footnote still exempt from VAT 26 July 2022
Netherlands Input VAT restriction notary office due to interest from third-party account 15 July 2022
European UnionItaly Comments on C-83/21 – AG Finds Italian Tax Regime for Short-Term Rentals Does Not Violate Freedom to Provide Services 14 July 2022
Sweden Clarification: A community association will not be taxable for the purchase of construction services 08 July 2022
South Africa Guidance: real estate investment trusts, controlled companies and holders of shares or linked units 08 July 2022
European UnionNetherlands Comments on ECJ C-194/21: The Netherlands may refuse to deduct input tax late 08 July 2022
European UnionNetherlands ECJ C-194/21 (Staatssecretaris van Financien NL) – Judgment – No deduction of VAT if the actual use does not match with the intended use 07 July 2022
Germany Correction of input tax deduction in the case of a VAT-free sale of a property acquired with an option for VAT 01 July 2022
France Scope and territoriality – Taxable operations due to their nature – Provision of services 30 June 2022
European UnionLithuania ECJ C-56/21 (ARVI ir ko) – Judgment – Exemption of a sale of real estate only if buyer is VAT registered 30 June 2022
Greece Dec. 616/2022: Photovoltaic park considered as services related to immovable property 21 June 2022
Canada Government explains the proposed GST/HST Treatment of Assignment Sales for Residential Housing 16 June 2022
United Kingdom FTT: HAYMARKET MEDIA GROUP LIMITED option to tax election – sale of site with planning consent for development 09 June 2022