Place of Supply of Services Related to Real Estate
1. For the purposes of the Decree-Law and this Decision, “real estate” includes as an example:
a. Any area of land over which rights or interests or services can be created.
b. Any building, structure or engineering work permanently attached to the land.
c. Any fixture or equipment which makes up a permanent part of the land or is permanently attached to the building, structure or engineering work.
2. A supply of Services is deemed to relate to a real estate where the supply of Services is directly connected with the real estate, or where it is the grant of a right to use the real estate.
3. A supply of Services directly connected with real estate includes:
a. The grant, assignment or surrender of any interest in or right over real estate.
b. The grant, assignment or surrender of a personal right to be granted any interest in or right over real estate.
c. The grant, assignment or surrender of a licence to occupy land or any other contractual right exercisable over or in relation to real estate, including the provision, lease and rental of sleeping accommodation in a hotel or similar establishment.
d. A supply of Services by real estate experts or estate agents.
e. A supply of Services involving the preparation, coordination and performance of construction, destruction, maintenance, conversion and similar work.
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