Due to the corona crisis, the leasing of commercial premises has been significantly impacted. Premises had to close, or events were cancelled or postponed, resulting in tenants trying to find ways to defer payment of lease payments. Or the lessor and lessee have reached agreements to reduce the prices of the installments, leading to, in some cases, debt cancellations.
This article describes the VAT consequences of these situations.
Source Legatoday
Unofficial translation in English
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