AustraliaChinaGeorgiaIndiaIndonesiaNew ZealandSingaporeVietnam VAT/GST developments for real estate in the Asia-Pacific region 09 May 2021
Netherlands Does the Dutch concept of ‘essentially new construction’ conflict with the VAT Directive? 08 May 2021
European UnionNetherlands Flashback on ECJ cases C-595/13 (Fiscale Eenheid X) – VAT exemption for the management of special investment funds may also apply to funds investing in real estate 04 May 2021
France Sale of a building leased in VAT by a merchant or a developer to a real estate company 14 April 2021
Netherlands Acquiring only legal ownership of shares in real estate legal entities charged with transfer tax 14 April 2021
European UnionPoland Flashback on ECJ Cases C-42/14 (Wojskowa Agencja Mieszkaniowa) – Letting of immovable property and the provision of water, electricity and heating must be regarded as constituting several distinct and independent supplies 12 April 2021
European UnionUnited Kingdom Flashback on ECJ Cases – C-37/08 (RCI Europe) – Supply of services connected with immovable property – Services consisting in facilitating the exchange by owners of rights to occupy holiday homes 02 April 2021
European Union Preliminary questions about the application of the revision scheme for non-deducted VAT 27 March 2021
European UnionLithuania ECJ C-56/21 (ARVI ir ko) – Questions – Option for a VAT taxable sale of real estate to a non/late registered buyer 20 March 2021
Hungary VAT reverse-charge for employee leasing services limited to construction projects 18 March 2021
European UnionPoland Flashback on ECJ Cases C-499/13 (Macikowski) – Liability to pay VAT on the supply of immovable property in the context of a forced auction 14 March 2021
Belgium Guidance issued on extension of reduced VAT rate for demolition and reconstruction 28 February 2021