The Resource No-supply rule and real estate transactions

No-supply rule and real estate transactions

Label
No-supply rule and real estate transactions
Title
No-supply rule and real estate transactions
Creator
Subject
Language
eng
Summary
Transactions involving real estate used for business purposes have recently proved to be particularly risky in Poland because the tax authorities consider that supplies of real estate are often to be treated as transfers of a going concern and, as a result, that a no-supply rule should apply to them. In this article, the author analyses the wording and purpose of the "no-supply rule" provided for under the VAT Directive and its equivalent in Polish domestic legislation and discusses possible measures to be taken to reduce VAT risks connected with real estate transactions
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 28 (2017), no. 5 ; p. 362-367
http://library.link/vocab/creatorName
Lasiński-Sulecki, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • immovable property
  • going concern
  • supply (VAT)
Label
No-supply rule and real estate transactions
Instantiates
Publication
Label
No-supply rule and real estate transactions
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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