04. August 2015 Building installation continues to be VAT-able as building The finance ministry has directed tax offices not to follow a Supreme Tax Court judgment restricting a reverse chargeable building installation to items of major significance for the construction, continued existence, maintenance or use of the building. Kategorien: Official PronouncementsSchlagwörter: reverse charge, building, installation
12. November 2014 Smoke extractor not part of building The Supreme Tax Court has held that a smoke extraction assembly is an installation in a building, rather than part of a building, and thus subject to mainstream VAT. Kategorien: Supreme Tax Court casesSchlagwörter: reverse charge, building, installation
