Letting of immovable property recurso electrónico an overview of the Portuguese further exclusion to the VAT exemption Vítor Loureiro e Silva
By: Silva, Víctor Loureiro e
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Material type: 
ArticlePublisher: 2020Subject(s): ARRENDAMIENTO | PROPIEDAD INMOBILIARIA | ARRENDAMIENTO FINANCIERO | IMPUESTO SOBRE EL VALOR AÑADIDO | EXENCIONES TRIBUTARIAS | PORTUGAL
In:
International VAT Monitor v. 31, n. 6, 2020Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2020/6-8 (Browse shelf) | Available | IVM/2020/6-8 |
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Disponible únicamente en formato electrónico.
Resumen.
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.
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