Under certain conditions, the VAT exemption applies to the supply and rental of immovable property. These exemptions do not apply to movable property. The distinction between real estate and movable property is not always easy to make. In the Maierhofer judgment, the distinction between immovable and movable property is further defined.
- Judgment of the Court of Justice
- Real estate concept today
- Practice
Source: www.btwinstituut.nl
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