Chile Tax treatment of dividend payments through the transfer of Immovable Property 11 September 2020
United Kingdom Changes to HMRC VAT policy can potentially impact real estate transactions 09 September 2020
European UnionFrance ECJ C-299/20 (Icade Promotion Logement SAS) – Question – Margin taxation scheme to transactions for the supply of building land 25 August 2020
Canada Are Payment Provisions Linked To The Supply Of A VAT Invoice Compliant With The Construction Act? 12 August 2020
India GST: Work Contracts are applicable on Immovable Property, where Goods and Services aren’t distinct, says AAR 07 August 2020
European UnionRomania ECJ C-716/18 (AJFP Caraş-Severin) – Judgment – Rental income of immovable property can not be considered ”ancillary transaction” 09 July 2020
European UnionFinland ECJ C-215/19 (Veronsaajien oikeudenvalvontayksikkö – A Oy) – Judgment – Colocation services are not “real estate related” services 02 July 2020
Sweden Sweden Tax Law Board Clarifies Input VAT Deductions for Utilities in Residential Building 23 June 2020
United Kingdom Slaymark & Anor (FTT): Property, no rent paid, input VAT credit disallowed 08 June 2020
United Kingdom Landlinx Estates Ltd v Revenue & Customs (FTT): release of an option to acquire land – whether an exempt or taxable supply 08 June 2020
United Kingdom Opting to tax land and buildings – extension of time limit to notify HMRC 08 June 2020
Netherlands Recipient refraining from recovering input VAT is not relevant for intent at level of supplier 04 June 2020
Netherlands A boiler is regarded as an integral part of a home and its rent is VAT exempt 25 May 2020