VAT on margin – condition of identity – land base of a building

With regard to the litigation of the VAT on margin and the condition of identity, in its legal component, the Council of State has just specified that so that a ground and a building located on the same cadastral plot can be distinguished from From the point of view of VAT (ie a building plot, on the one hand, and a building and its land base, on the other hand), it is necessary that the surveying document which proceeds to the effective division plots is prior to the act of purchase .

Source Taximmo

---

---