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Title
Investitionsgut in Form einer Immobilie – Veräußerung und Rückverpachtung („Sale-and-Lease-Back").
Abstract
The article discusses investment property in the form of a property. Topics discussed include sale and re-leasing, no correction of the VAT on a building that was originally duly has been deducted, circumstances such as those at issue in the main proceedings, and correction of the originally deducted input tax.