okt 132021

LO enters into a cooperation agreement with BD in which it may be possible to obtain user services within the framework of the cooperation. The right to a VAT refund depends on the nature of the agreement and each case must be judged on its own merits. Explanation. – The term ”works contracts”, within the meaning of the rule, includes the construction of buildings or complexes – residential or commercial buildings, bridges, viaducts, dams, barriers, canals, diversions, other similar works, cooperation or joint development agreements or other similar agreements/arrangements between the landowner(s) and the contractor(s)/contracting authority/contracting authority/contracting authority/contracting authority/contracting authority/other similar persons: m names also who called for the construction of a complex complex. or ownership. ”114. In Article 366(29)(A)(b), the term `works contract` covers all types of works contracts and is not limited to a single type of contract. In Raheja Development (a.a.o.), the definition of ”construction contract” was discussed in the KST Act. This definition of works contract is included and concerns works contracts and various construction activities, in return for financial consideration, .b. for cash, deferrals of payment or other valuable consideration as a contract of enterprise. Taking into account the actual situation, inter alia, Raheja Development (a.a.) concluded development contracts with the owners of the land and concluded sales contracts with the buyers of housing, the consideration being the payment in instalments, as well as the clauses of the agreement according to which the developer undertook to build for the buyer of housing until the contract was terminated, construction is done for and on behalf of the buyer and remains a ”business contract”. The legal situation that we summarize and the discussion that precedes would justify the opinion of the two benches of judges of Raheja Development.

Each partner is entitled to a VAT refund insofar as it is the recipient of a supply from a third party for use in the context of cooperation and uses its own or cooperation means. A cooperation agreement is a formal written agreement, in accordance with the provisions of the Police Act 1996, between police forces and/or authorities. It must be signed and published by the head of each police partner within the framework of cooperation. Finally, the VAT status of the parties to the cooperation may influence the analysis of VAT. For example, public sector organisations that have Section 33 status for VAT purposes are more flexible than cooperation between organisations that are unable to recover VAT. In collaboration on residential land, where the client makes 4 apartments gives 3 to LO and keeps 1 for oneself / sale who pays VAT and SERVICE TAX LO or BD? It is important to understand the exact nature of a particular cooperation agreement and whether what is to be shared consists of services, goods or a combination of both. . .


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