On development conditions applying for the development of a spatial development plan for the sold area running a business in the field of development services or other similar services. However in the opinion of the Provincial Administrative Court the assessment cannot be made based on the single activities listed above only if several different types of circumstances occur. However also in recently issued judgments of the Supreme Administrative Court ref. no. II FSK II FSK II FSK and II FSK of March.
The court recognized the sale of plots as organized economic activity that should be subject to VAT . In the case in question plots philippines photo editor were sold over the last years and in total the spouses sold such plots. In the opinion of the Supreme Administrative Court such activities go far property. The plots were sold over several years starting in the plots were purchased and sold at a profit. In the opinion of the Supreme Administrative Court such activities qualify as economic activity and should be treated as such under tax regulations.
Sale of plots as part of a business activity – summary Based on the information collected it can only be indicated that when it comes to the sale of plots and the classification of whether it is carried out as part of a business activity or as a sale of private property making an assessment is not easy. Each case should be recognized individually. Both in the issued tax interpretations and in court judgments you can find different approaches to the discussed issues.
發表於 2023-12-12 14:51:45
