- The Supreme Administrative Court recently resolved an interpretative dispute regarding the principles of VAT taxation on the sale of land on which buildings erected by the lessee.
- The court found that the expenditure incurred on wells by the lessee constitutes neither an item separate from the real estate nor a part thereof that may be the subject of independent trade, and only results in the lessee’s possible claim against the lessor for reimbursement of costs.
- Thus, it will be possible to apply the VAT exemption referred to in Art. 43 section 1 point 10 of the VAT Act. When it comes to developed properties, there are many key aspects that need to be examined, and it is worth considering applying for an interpretation to confirm the correctness of the tax settlement.
Source Deloitte
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