Letting of Immovable Property : an Overview of the Portuguese Further Exclusion to the VAT Exemption

Letting of Immovable Property : an Overview of the Portuguese Further Exclusion to the VAT Exemption
Author: V. Loureiro e Silva
Publisher:
Total Pages:
Release: 2020
Genre:
ISBN:
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Portugal has made use of the option laid down in article 135(2)(2) of the VAT Directive, this Directive providing for a further exclusion to the scope of the VAT exemption applicable to the leasing or letting of immovable property. In this article, the author describes the key aspects of the Portuguese further exclusion and discusses whether it is in accordance with EU law.


Letting of Immovable Property : an Overview of the Portuguese Further Exclusion to the VAT Exemption
Language: en
Pages:

Letting of Immovable Property : an Overview of the Portuguese Further Exclusion to the VAT Exemption

Authors: V. Loureiro e Silva
Categories:
Type: BOOK - Published: 2020 - Publisher:

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Portugal has made use of the option laid down in article 135(2)(2) of the VAT Directive, this Directive providing for a further exclusion to the scope of the VA
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