The Resource Option to subject the letting of immovable property to VAT

Option to subject the letting of immovable property to VAT

Label
Option to subject the letting of immovable property to VAT
Title
Option to subject the letting of immovable property to VAT
Creator
Subject
Language
eng
Summary
On 25 October 2018, Belgium (finally) introduced the highly anticipated optional regime to subject the letting of immovable property to VAT as of 1 January 2019. Until recently, Belgium was the only EU Member State that had not yet introduced such an optional VAT regime. In this article, the authors describe the specific exclusion categories and structures that have been used in the past to avoid the VAT exemption under the former regime and examine the new regime and how these structures can still be used today
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 30 (2019), no. 3 ; p. 111-120
http://library.link/vocab/creatorName
  • Possoz, M
  • Vandeweyer, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • VAT exemption
  • immovable property
  • rent
  • leasing
  • VAT group
Label
Option to subject the letting of immovable property to VAT
Instantiates
Publication
Label
Option to subject the letting of immovable property to VAT
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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