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Is the supply of property rights to real estate subject to VAT?

According to Art. 3 of the Law № 2658 stipulates that property rights are recognized as any rights related to property other than property rights, including rights that are integral parts of property rights (rights of possession, disposal, use), as well as other specific rights (rights to conduct activities, use of natural resources, etc.) and rights of claim.

Source: dtkt.ua

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