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There are many factors to be considered when determining the value of a property. Among many other things, features such as the view from the property or the natural light that enters the interior cannot be left out of account. It’s clear, then, that the sunset at Lake Balaton from our window adds a lot to the property, but it’s often unclear what we need to focus on before and during the building stage if we’re to avoid attracting the ire of our neighbours later on.
For the first time, the Supreme Court ruled on the merits concerning the refund of VAT on bad debts – and the decision was in favour of taxpayers. The judgments serve as a guideline in a number of similar cases, and may even help taxpayers with refunds claimed under the rules that came into force in 2020.