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- Title
Vorsteuerabzug in der Bauphase eines Gebäudes – Regelung der optionalen Besteuerung – Aufgabe der ursprünglich beabsichtigten Tätigkeit.
- Authors
Lippross, Otto-Gerd
- Abstract
The article focuses on input tax deduction in the construction phase of a building under articles of value-added tax (VAT) Directive. It mentions taxation opted for and those on acquisitions in connection with this construction project has deducted input tax paid and task of a real estate investment project a correction. It also mentions optional taxation during the construction phase or by retrospective deduction.
- Subjects
TAX deductions; VALUE-added tax; TAXATION; CONSTRUCTION projects; REAL estate investment
- Publication
Umsatzsteuer-Rundschau, 2021, Vol 70, Issue 14, p555
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2021-701406