VAT: New guidance on compensation payments

Sarah Cardew warns of the impact on past and future real estate transactions of recent changes to VAT rules Particularly worrying is the fact that the retrospective nature of this change might not be limited to VAT and could represent a change of direction for the government, as they seek to recoup revenue after the …
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Cases Referenced

  • Vodafone Portugal v Autoridade Tribut├íria e Aduaneira [2020] EUECJ C-43/19 (11 June 2020)