Abstract

Construction under social housing program is covered by the lower VAT rate. Goods and services tax Act (according to Directive) defines the construction. In the light of this definition, it is debatable whether summerhouses are covered within the concept. Solving this issue is problematic because “summerhouses” are not a homogenous category and may actually cover different types of buildings. The author attempts to determine whether and when summerhouses may be covered with the lower VAT rate.