- The Supreme Administrative Court issued a judgment stating that the assignment of rights and obligations under a development agreement constitutes a supply of services taxed at the standard VAT rate of 23%.
- The dispute arose due to different interpretations regarding the VAT rate applicable to such assignments, with taxpayers arguing for a preferential 8% rate and tax authorities advocating for the standard rate.
- The court ruled in favor of the tax authorities, concluding that the assignment should be treated as a separate service subject to the standard VAT rate. The judgment will have implications for similar cases and may lead to increased scrutiny by tax authorities in transactions involving assignments of contracts for the sale of real estate.
Source MDDP
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