- The SAC seeks clarification from the ECJ on the VAT treatment of in-kind contributions of real estate by a shareholder to their corporation.
- The main question is whether such a contribution, made free of charge, is considered a supply for consideration or a deemed supply for consideration under VAT rules.
- The SAC also asks if a tax-neutral transfer during restructuring aligns with Article 19 of the VAT Directive and is directly applicable.
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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