- VAT rules on real estate are unclear and overly complex, causing financial uncertainty for businesses and institutions.
- Nino Arzini’s PhD research analyzes VAT deduction across all phases of real estate (acquisition, exploitation, disposal) and finds current legislation misaligned with VAT’s purpose.
- The research provides a practical framework for advisors, judges, and policymakers to assess and improve VAT rules.
- Recommendations include aligning laws more closely with VAT’s legal character and making legislation clearer and more consistent.
- Ongoing legal ambiguity leads to evolving case law; further research is needed to improve, revise, and better integrate real estate into VAT systems.
Source: eur.nl
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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