23.07.2014 Waiver of VAT exemption on property rentals can be by room The Supreme Tax Court has held that the VAT exemption waiver on property rentals presupposes that the tenant can clearly separate the area used for taxable turnover from that used for tax-free activity, but the separation does not have to be documented by separate contract. Categories: Supreme Tax Court casesKeywords: VAT waiver, waiver, property rental, ten ...
