Blasi v Finanzamt München
This document is only available with a paid isurv subscription.
[1998]Construction – VAT – Leasing or letting of immovable property
The leasing or letting of immovable property is exempt from VAT. In the hotel sector, however, the provision of accommodation is removed from the exemption and VAT is charged. It was held that the scope of the standard rating cannot...
Explore the subscription options here to get full access to isurv, including downloads.
Try isurv for 1 month!
You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.
Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.
For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584