- Amendments Following EU Court Ruling: The Deputy Minister of Finance has published changes to the Turnover Tax Real Estate Decree, reflecting the Court of Justice of the European Union’s judgment from November 2024, which impacts sections related to first occupation and the qualification of supplies under VAT.
- Clarifications and Deletions: Key modifications include the deletion of specific text in section 3.5 regarding first commissioning, additional clarity on demolition in section 4.4.2, and updates in section 5.10.2 concerning short-term letting due to the abolition of reduced rates effective January 1, 2026.
- Implementation Date: The amended decree will take effect on December 18, 2025, incorporating recent judicial decisions and clarifying various provisions related to leasing, renovation, and the treatment of asylum seekers and refugees within the tax framework.
Source Taxence
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