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- Title
Errichtung eines Immobilienkomplexes durch einen Zusammenschluss ohne Rechtspersönlichkeit – Zusammenschlussvertrag – Verkauf der Wohnungen eines Immobilienkomplexes durch bestimmte Mitglieder des Zusammenschlusses.
- Abstract
The article delves into a legal case in Romania involving the construction of a real estate complex by an association without legal personality. It states that the dispute revolves around the value-added tax liability of the association members for the sale of apartments within the complex. It mentions that the European Court of Justice clarified that parties to such a merger must be registered with tax authorities before starting economic activities to be considered taxable persons.
- Subjects
REAL property tax; INTERNAL revenue law; ECONOMIC activity; PUBLIC institutions; INVOICES
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 15, p600
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-721505