Mutual Dissolution of Sale: VAT-Registry Alternativity Applies, Rules Supreme Court

• The “mutuo dissenso” contract, which dissolves a previous property sale, is subject to independent taxation as per rules for real estate transfers.
• If the transfer is subject to VAT, the principle of VAT-registration tax alternativity applies.
• The Supreme Court confirms that the consensual resolution of a previous contract constitutes a new contract with retroactive effects, subject to registration tax.
• The case is sent back to the Court of Appeal to be re-examined under this principle.

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.

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