© BG2V 2020
Réalisé par Alain Jeanpert, Thibaut Monesma et Aurélien Roiné
Mentions légales Politique de confidentialité
March 2019
Commercial lease: is the entrance fee exempt from VAT?
The entrance fee due at the conclusion of a commercial lease constitutes in principle a rent supplement subject to VAT (CE, February 15, 2019, n°410796)