Accommodation in hotel sector or in sectors with similar function

Acquisition of timeshare usage rights

Assignment of underlease

Caravan pitch fees

Costs of cleaning common parts in apartment block

Grant of fishing rights

Hairdressing salons

Houseboat permanently attached to riverbank and used as restaurant-discotheque

Installation of cigarette machines in public houses

Lessee and constructor of school building entering into two agreements

Licence granted by company to others in same group for price determined by size of area occupied

Mooring berths/land storage sites for boats

Non-profit-making sports club

Option to tax

Generally

Input tax deduction

Parking facilities

Partner to partnership constituting independent economic activity

Prefabricated buildings

Private use of dwelling in building forming parts of assets of business

Reverse premium

Reverse surrender

State-owned property

Supply of furnished accommodation

Virtual assignment