- The Supreme Administrative Court ruled that transferring a wind power project in its development phase qualifies as a transfer of a business as a going concern for VAT purposes.
- The need to acquire additional resources during project advancement does not change the VAT treatment.
- The VAT treatment applies regardless of whether the project includes an operational plant or the transfer of personnel.
Source: taxand.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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