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In a judgment delivered on 8 October last year, the Council of State clarified the VAT treatment applicable to the rental of premises to a hotel operator, by establishing the concept of a single complex transaction.
Following the publication of the rescript of April 30, 2025, Deputy Thierry Liger asked the government to specify the concept of compensation to identify a provision for consideration. The question seeks to confirm that the gross remuneration valued through the methods provided by the URSSAF constitutes a counterpart to s.
