- The issue of VAT taxation of non-contractual use of goods, such as real estate, has been a topic of dispute between taxpayers and tax authorities.
- The Supreme Administrative Court’s judgment on February 9, 2024, provides guidance on the VAT taxation of real estate.
- The court adopted a stricter approach than taxpayers but more liberal than tax authorities, stating that the taxpayer’s manifestation of intent determines when fees are no longer subject to VAT.
- Actions such as calling for the return of the property or setting a deadline for its seizure can demonstrate the taxpayer’s intent to regain control over the property.
- The owner’s behavior after the contract ends is crucial in determining the VAT treatment of amounts due for non-contractual use of the property. Other forms of expressing intent may also be considered.
Source MDDP
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