Lithuania: Right to charge VAT on sale of immovable property to VAT payer (CJEU judgment)

A CJEU judgment concerning the right to charge VAT on sale of immovable property to VAT payer

CJEU judgment about the right to charge VAT on sale of immovable property to VAT payer

The Court of Justice of the European Union (CJEU) held that the EU value added tax (VAT) directive must be interpreted as not precluding national legislation providing that a supplier has the right to charge VAT on immovable property that is exempt from VAT if the property is sold to a VAT payer.

The case is: C‑56/21

Read an October 2022 report [PDF 796 KB] prepared by the KPMG member firm in Lithuania

 

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