02.11.2021 Revocation of a waiver to a VAT exemption on real estate tra ... The waiver of a tax exemption under Section 4 No. 9a) VATA can be revoked as long as the tax assessment for the year in which the service was rendered is still open or can still be changed under Section 164 General Tax Code. Section 9 (3) Sentence 2 VATA in the version of the 2004 Act to Accompany the Budget does not regulate the revocation. Categories: Supreme Tax Court casesKeywords: Real Estate, VAT, option for VAT
24.10.2013 Option for VAT on sale of real estate The finance ministry has accepted an option for VAT on the sale of a business property expressly agreed only for the event that the view of the parties of the transaction as a (VAT-free) sale of an entire business should prove to be unfounded. Categories: Official PronouncementsKeywords: option for VAT, sale of real estate, ent ...
