The following supplies made by taxable persons are subject to VAT:
- Ìý
•ÌýÌýÌýÌý The supply of buildings, or parts thereof, and of land on which they stand, before the first occupation (or use) or where less than two years have passed from the date of the first occupation (or use) to the date of the next supply.
- Ìý
•ÌýÌýÌýÌý The supply of construction property.
The legislator no longer recognises the terms 'old' and 'new' buildings,
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Web page updated on 17 Mar 2025 15:18