Ministerial response temporarily securing the VAT on margin regime (following the ECJ judgment Icade Promotion)

Following the Icade Promotion judgment, a written question had been submitted in order to secure the VAT margin regime with regard to current transactions.

The idea was to be able to continue to apply the comments of the tax administration as long as it does not modify them, whereas some of these comments may be contrary to the solution rendered in the Icade Promotion case.

Source Taximmo

See also ECJ C-299/20 (Icade Promotion Logement SAS) – Judgment – Margin Scheme on resale of buildings and land cannot be applied in case of significant alterations

---

---