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Delivery of land for roads or public parks exempt from VAT
V0826-26
VAT treatment on the transfer of land under development and application of the reverse charge mechanism
V0093-25
The transfer of land under development or developed land is subject to VAT
V0081-25
Sale of plots in an ongoing urbanisation is VAT liable
V0510-24
Sale of land undergoing development is exempt from VAT if the party is not considered a business entity
V0987-23
IVT treatment of land contributions depends on whether urbanisation works have started
V0758-22
Land in urbanisation process may be subject to 21% VAT
V0089-22
Transfers of land undergoing urbanisation are subject to VAT even if tax registration cancellation has been requested
V2865-21
Transfer of land under development is VAT exempt if used exclusively for parks, gardens or public roads
V2735-19
The right to VAT deduction for urbanization works depends on the tax treatment of the sale of the land
V1145-18
Sale of land undergoing development by entrepreneurs is subject to VAT and does not qualify for exemption
V0887-18
Inversion of the passive party applicable in land transfers with urbanisation costs pending
V0664-18
Supply of land undergoing or already urbanised is subject to VAT and does not benefit from the rural land exemption
V0576-18
Supply of land undergoing development or already developed is subject to VAT and does not qualify for rural land exemption
V0577-18
VAT applies to land undergoing urbanisation, whereas unurbanised land is exempt
V0020-18
Transfer of land under development in settlement of urbanisation levies is subject to VAT, not ITP
V4131-16
Transfer of land under development via demerger is subject to VAT
V3071-14
Transfer of land to cover urbanisation costs may be subject to VAT and Capital Gains Tax
V1564-14
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