argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: usufruct - conversion in property - VAT

On 3 September 2020, in the case C-604/19, the E.U. Court of Justice called to rule on the VAT treatment of a property purchase, by virtue of law, against a conversion fee, specifically of some land encumbered by a particular right in rem such as the right of usufruct perpetual, has ruled that this transaction constitutes a supply of goods subject to VAT. If the beneficiary of this conversion fee is a Municipality, the same acts as a taxable person and not as a public authority; in fact, the civil legal nature of the usufructuary fees remains unaltered and therefore subject to VAT.