The tax refund to the first residential flat buyer
The value added tax refund to the first residential flat buyer is an important issue that constitutes tax advantage in solving the issue of housing of both young citizens and elders who were not able to solve this problem due to certain social and economic reasons. The value added tax refund to the...
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| Format: | Article |
| Language: | English |
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Bar Association of Vojvodina, Novi Sad
2017-01-01
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| Series: | Glasnik Advokatske komore Vojvodine |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0017-0933/2017/0017-09331701044H.pdf |
| _version_ | 1819013773371899904 |
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| author | Hrustić Hasiba |
| author_facet | Hrustić Hasiba |
| author_sort | Hrustić Hasiba |
| collection | DOAJ |
| description | The value added tax refund to the first residential flat buyer is an important issue that constitutes tax advantage in solving the issue of housing of both young citizens and elders who were not able to solve this problem due to certain social and economic reasons. The value added tax refund to the first residential flat buyer is regulated in Article 56a within chapter 10 Return and refund of the value added tax in the Law on Value Added Tax, which relates to the purchase of a brand new apartment (first transfer of title). When the purchase relates to the already used apartment, the buyer of the first apartment is entitled to be exempt from tax on transfer of title under the terms set in the Law on Property Taxes. |
| first_indexed | 2024-12-21T02:05:16Z |
| format | Article |
| id | doaj.art-d195ded43e9c4377a36d32afdddaf250 |
| institution | Directory Open Access Journal |
| issn | 0017-0933 2683-5967 |
| language | English |
| last_indexed | 2024-12-21T02:05:16Z |
| publishDate | 2017-01-01 |
| publisher | Bar Association of Vojvodina, Novi Sad |
| record_format | Article |
| series | Glasnik Advokatske komore Vojvodine |
| spelling | doaj.art-d195ded43e9c4377a36d32afdddaf2502022-12-21T19:19:32ZengBar Association of Vojvodina, Novi SadGlasnik Advokatske komore Vojvodine0017-09332683-59672017-01-0189144540017-09331701044HThe tax refund to the first residential flat buyerHrustić Hasiba0Centar za pravna i finansijska istraživanja, BeogradThe value added tax refund to the first residential flat buyer is an important issue that constitutes tax advantage in solving the issue of housing of both young citizens and elders who were not able to solve this problem due to certain social and economic reasons. The value added tax refund to the first residential flat buyer is regulated in Article 56a within chapter 10 Return and refund of the value added tax in the Law on Value Added Tax, which relates to the purchase of a brand new apartment (first transfer of title). When the purchase relates to the already used apartment, the buyer of the first apartment is entitled to be exempt from tax on transfer of title under the terms set in the Law on Property Taxes.https://scindeks-clanci.ceon.rs/data/pdf/0017-0933/2017/0017-09331701044H.pdfrefundvalue added taxresidential flat |
| spellingShingle | Hrustić Hasiba The tax refund to the first residential flat buyer Glasnik Advokatske komore Vojvodine refund value added tax residential flat |
| title | The tax refund to the first residential flat buyer |
| title_full | The tax refund to the first residential flat buyer |
| title_fullStr | The tax refund to the first residential flat buyer |
| title_full_unstemmed | The tax refund to the first residential flat buyer |
| title_short | The tax refund to the first residential flat buyer |
| title_sort | tax refund to the first residential flat buyer |
| topic | refund value added tax residential flat |
| url | https://scindeks-clanci.ceon.rs/data/pdf/0017-0933/2017/0017-09331701044H.pdf |
| work_keys_str_mv | AT hrustichasiba thetaxrefundtothefirstresidentialflatbuyer AT hrustichasiba taxrefundtothefirstresidentialflatbuyer |