The Polish Civil Code distinguishes between: a rental contract (najem) that grants the right to use the property for a fixed or indeterminate period, which is liable; and a lease agreement (dzierawa) that regulates the right to use and recover profits from real estate for a fixed or indeterminate period, which is subject to payment. The service charge payable by a landlord of a rental agreement or lease is another payment for a land-exempt delivery by the landlord to the tenant or tenant. These periodic fees represent the cost to the lessor of the performance of its contractual obligations, including the provision of various services, as required in the lease or lease. Czech law only recognizes a type of leasing based on the rules governing rents in the Czech civil code. These leases can be entered into for limited or unlimited periods. The rental of residential real estate is governed by the general and specific provisions relating to the leases of the code. The Czech Civil Code also contains special provisions for the rental of premises used for commercial purposes. 2. Leases of the main residence of tenants: under the sixth reform of the State, each of the three regions of Belgium has adopted its own law on the rental of dwellings, namely: optional services provided directly to residents by landlords or property management companies (such as shopping, cleaning or interior decoration of a dwelling) are fully taxable.
These deliveries are generally not related to the granting of a lease or lease and the supplier must pay the corresponding tax. If the lessor has opted to tax HMRC, they are expected to charge VAT on the value of the loss of rent, and an omission could result in penalties and interest. Depending on the terms of thought of the contract with the tenant, especially if it is silent at VAT, the landlord may also be faced with problems of collecting VAT. The parties can also verify whether the proposed changes to the lease constitute an assignment and restitution of the lease for VAT purposes; a factor that could have an unexpected VAT and other effects for both parties, but especially for the tenant, if he did not choose to tax his shares of the property. While landlords believe they are helping their tenant in these worrying times by agreeing to a rent-free period, both parties may receive their own unexpected VAT charges. Something that was not expected and could have been avoided.