Tax Implications of Transferring Rental Property under VAT Law

The case concerns whether the transfer of a rental property is covered by the VAT law rules for VAT-exempt business transfers according to VAT law section 4, paragraph 5
The Tax Council confirms that the transfer of the specific rental property is covered by the VAT law rules for VAT-exempt business transfers according to VAT law section 4, paragraph 5
The assessment emphasizes that the transfer involves a complete rental property including the rental agreement and other rights and obligations
It is noted that the acquirer intends to continue the VAT-liable rental activity

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