On 10 March 2021, the National Tax Tribunal ruled in a case on whether the fact that a lessee, when entering into a leasing agreement for a period of 12 months, simultaneously signed leasing contracts for subsequent periods 2 and 3, could mean that all three leasing contracts must be considered as one combined leasing agreement. If this were the case, the effect would be that registration tax would have to be paid for all three periods at the time of entering into the first leasing agreement. The National Tax Tribunal concluded that the leasing agreements could not be regarded as a single combined agreement, but that each leasing agreement had to be considered an independent agreement, meaning that the proportional registration tax must be calculated and paid upon each renewal of a leasing agreement. <\/p>\n","protected":false},"author":1,"featured_media":5734,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[145],"tags":[],"class_list":["post-10107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-successful-cases"],"acf":[],"yoast_head":"\n