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Real estate VAT – Reduced rate and social housing

VAT ruling

Real estate VAT - Reduced rate and social housing - Tax ruling - 06/09/2021 Question: A taxpayer plans to acquire, as part of a homeownership operation, a property located in a priority neighborhood of the city’s policy. He wishes to benefit from the reduced...

VAT and reverse charge for works

VAT ruling

VAT and reverse charge for works - Tax ruling - 04/21/2021 Question : Is a photovoltaic park considered real property under the VAT self-assessment scheme provided for in Article 283, 2 nonies of the General Tax Code (CGI)? Answer: Under Article 283, 2 nonies of the...