A társasházi lakások és az ahhoz kapcsolódó gépjármű-beállóhelyek értékesítésekor fizetendő kedvezményes mértékű általános forgalmi adó egy új kúriai ítélet tükrében
Abstract
The VAT Act stipulates a reduced rate of general sales tax payable on the sale of newly built condominium apartments, which does not apply to the sale of garages. According to the state tax authority, the reduced rate of VAT cannot be applied to the sale of the exclusive right to use the car parking space connected to the apartments either. According to the Court's ruling, the applicability of the reduced rate VAT can be established based on the examination of the contracts that form the basis of the establishment of the apartment building.
Fields of Study & Subjects
Taxation and Legal Issues
Legal and Constitutional Studies
Economic and Fiscal Studies
Publication details
- Journal / source
- Magyar Jog
- Volume
- 73
- Pages
- 46–49
- Publication date
- 4 February 2026
- Language
- HU