Italy Verification of the ancillary relationship between a series of services with respect to the main transaction concerning the sale of real estate units 30 September 2021
European UnionFrance 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 30 September 2021
United Arab Emirates Federal Tax Authority launches services to ease VAT refund for UAE nationals building new residences 29 September 2021
France Management of real estate funds – potential evolution of the rules concerning the option 18 September 2021
United Arab Emirates VAT on office rents is one grey area during lease negotiations or disputes 17 September 2021
United Arab Emirates VAT on office rents is one grey area during lease negotiations or disputes 16 September 2021
Netherlands Objective of VAT savings does not play a role in the delivery of the school building 13 September 2021
GermanyLuxembourg VAT deduction right of Lux PropCos owning/exploiting German real estate 10 September 2021
India Option of 18% GST with ITC or 7.5% GST without ITC exercised in respect of ongoing residential project is applicable for all units in entire project: AAR 30 August 2021
European Union Roadtrip through ECJ Cases – Focus on ”VAT liability shifted to the customer in case of immovable property and related works” (art. 199(1) of EU VAT Dir. 2006/112/EC 20 August 2021
European UnionPoland Flashback on ECJ Cases C-308/16 (Kozuba Premium Selection sp. z o.o.) – Exemption for the supply of a building or parts thereof, and of the land on which it stands 09 August 2021
Italy Supreme Court: no input VAT deduction for deposit for preliminary sale of property 06 August 2021
Indonesia COVID-19 Pandemic: Government Announces VAT Incentive on Leased Spaces for Retail Traders 05 August 2021