Administration of condominiums subject to VAT when using organized means

• The activity of condominium administration is subject to VAT when carried out with the use of organized means.
• If the administration is carried out without an organizational apparatus, it can be considered a relationship of coordinated and continuous collaboration.
• In this case, it does not constitute the exercise of arts or professions and is not subject to the tax.
• However, this situation usually occurs when the administration concerns a single condominium or a limited number of condominiums.
• If the administration concerns a plurality of condominiums with a high number of participants, it cannot be carried out without a suitable organizational apparatus and will be subject to tax.
• The Court confirmed that the activity of a person who had carried out the administration of four condominiums between 2006 and 2012, even if not exclusively, was subject to VAT.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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