VATupdate

Ruling 69: Transfer of building rights, made by a company in favor of the owner of the neighboring area

Standard VAT rate applies. It is necessary to refer to the provision of a residual nature contained in paragraph 1 of the art. 3 of the VAT Decree, on the basis of which services are rendered, among other things, for consideration depending on obligations to do, not to do and to allow, whatever the source.

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