The rental of sales stalls is not VAT-exempt if the landlord heavily facilitates the tenant’s sales. A private limited company rents out stalls for the sale of second-hand goods, handles all sales on behalf of the sellers, and sometimes charges commission. The tax authorities and the court ruled that the company’s activities do not qualify as VAT-exempt rental of real estate, and imposed additional VAT assessments but annulled the penalty and ordered non-material damages to be paid to the company.
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