- The Cassation Court states this regarding the previous legal formulation.
- If a preliminary contract includes advance payments subject to VAT, both a fixed registration tax on the preliminary contract and a fixed registration tax on VAT-taxable advances are due.
- This is based on the principle of VAT-registration tax alternation.
- The Cassation Court’s ordinance number 17957, filed on July 2, refers to the law effective until December 31, 2024.
- This ordinance appears to be a step back from some recent statements by the same court.
Source: eutekne.info
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.
