The recent judgment of the Supreme Administrative Court once again opens the once once hot topic of VAT taxation of the sale of commercial real estate. The crux of the dispute is the classification of these transactions as the sale of an organized part of an enterprise (ZCP), which excludes VAT, but is subject to PCC tax, or as a supply of goods (in this case a commercial building), which may be subject to VAT.
Source: MDDP
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