VAT Exclusion from Real Estate Acquisition Tax Base: New Developments and Refund Opportunities

The tax administration has expanded on its original statement regarding VAT as part of the real estate acquisition tax base
The Supreme Administrative Court concluded that VAT should not be included in the tax base when paid by the transferor
The tax administration has now stated that VAT will not be included in the tax base when paid by the transferee as well
Taxpayers who paid VAT as part of the real estate acquisition tax after 1 January 2014 can file for a refund if the tax procedure has been closed
If the tax procedure is still ongoing, the tax administrator will assess the tax without including VAT in the tax base

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.