Netherlands Supreme Court sees a normal VAT supply of immovable property in a complex sale-and-leaseback transaction 20 February 2021
Netherlands Supreme Court considers supply of property in a complex sale-and-leaseback-transaction as a regular supply for VAT purposes 15 February 2021
Saudi Arabia Adjustment of previously deducted input VAT on real estate capital assets 13 February 2021
Sweden Supreme Administrative Court ruling – Tax liability for co-location services and activity-based workplaces 10 February 2021
United Kingdom VAT and Dilapidations – no changes until 1 March 2021 at the earliest 08 February 2021
New Zealand Do certain supplies wholly or partly consist of land for the compulsory zero-rating (CZR) rules? 04 February 2021
Belgium Wrong application of Reverse-Charge for work on immovable property may not result in double taxation 09 January 2021
Singapore GST: Guide for Property Owners and Property Holding Companies (Sixth Edition) 09 January 2021
Netherlands Separate apartments for VAT because buildings are split into apartment rights 06 January 2021
European Union ECJ C-598/20 (AS Pilsētas zemes dienests vs. LV) Questions: VAT exemption for compulsory leasing of land? 03 January 2021
Netherlands Apartments are essentially new construction (subject to VAT), not a transfer of generality of goods 29 December 2020
Belgium Temporary VAT relief measures; medical supplies and real estate and construction sectors (COVID-19) 29 December 2020
Ireland Revenue eBrief No. 234/20: Finance Act 2020 – VAT Notes for Guidance (Definition Immovable goods, Flate-rate farmers, …) 23 December 2020