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Tag: VAT

11
January 2024
Expert comment
News

Loopholes in New Real Estate Tax Regulations

As of 1 January 2024, the purchase of a sixth and each subsequent flat is subject to an additional 6% tax on civil law transactions, which is to curb bulk purchases that can drive up prices. However, experts warn that the regulations have several loopholes and raise concerns about double taxation. The new rules are …

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20
October 2021
Expert comment
News
Publication

All Taxpayers Treated the Same

A taxpayer cannot resort to the principle of in dubio pro tributario to select an interpretation of a provision of law that is more favourable when a different interpretation is more favourable for the vast majority of taxpayers. The judgment of the Supreme Administrative Court provides important directions on to how the principle of resolving …

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