Comments on ECJ C-56/21: Right to charge VAT on sale of immovable property to VAT payer

The Court of Justice of the European Union (CJEU) held that the EU value added tax (VAT) directive must be interpreted as not precluding national legislation providing that a supplier has the right to charge VAT on immovable property that is exempt from VAT if the property is sold to a VAT payer.

Source KPMG

See also ECJ C-56/21 (ARVI ir ko) – Judgment – Exemption of a sale of real estate only if buyer is VAT registered

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