- The Supreme Administrative Court reviewed case I FSK 2150/21 on 23 April 2025.
- The case involved a power of attorney given by a property seller to a prospective buyer.
- The power of attorney allowed the buyer to make property modifications.
- The Court decided these activities are not typical of real estate trading.
- The transaction is not subject to VAT.
- The Court noted differences from case C-213/24 (Grzera) judged by the CJEU.
- The CJEU’s judgment is not applicable to this case.
Source: kpmg.com
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.
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