- The ECJ is asked to clarify the VAT treatment of in-kind contributions of commercially used real estate to corporations made free of charge.
- The main issue is whether such contributions are considered a supply for consideration or a deemed supply under VAT law.
- The compatibility of tax-neutral transfers during restructuring with Article 19 of the VAT Directive is questioned.
- The direct applicability of Article 19 VAT Directive in these cases is also under examination.
- The case was referred by the Austrian Supreme Administrative Court (decision dated 28.05.2025, Ro 2024/13(0020)).
Source: leitnerleitner.com
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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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