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Reflex effects of the VAT treatment of construction services of the seller after the sale of a property on the input VAT deduction

Original: "Reflexwirkungen der umsatzsteuerlichen Behandlung von Bauleistungen des Verkäufers nach Veräußerung einer Immobilie auf den Vorsteuerabzug"

In the current Betriebs-Berater, Dr. Hardy Fischer and Dr. Elisabeth Märker deal with the seller's input VAT deduction for construction work carried out after the sale of a property. The authors take a closer look at the influence of the VAT treatment of construction work on the input VAT deduction.

in: Betriebs-Berater (BB), Issue 25/2024, June 17, 2024, 1431 ff
Authors: Dr. Hardy Fischer, Dr. Elisabeth Märker
Services
  • Tax
    • Transaction Tax Law
    • Real Estate Tax Law
  • Real Estate
    • Real Estate Transactions
    • Real Estate Tax Law