Insights

Highlight

Sale of Buildings to Be Demolished, Contract for Demolition Works and VAT

Focus RE

The Italian Supreme Court has addressed the criteria for distinguishing, for VAT purposes, between the sale of a building and the sale of building land. The decision focuses on the criteria to determine whether the transfer of buildings intended for demolition should be treated, for VAT purposes, as the sale of a building or as …

Read more

Archive

Filter insights by:
Reset