Decision of the Third Chamber of the Supreme Court of July 23, 2020, which states a new Article 54 ter, regulating the “Obligation to report the transfer of accommodation for use by tourists.” That is, earlier, each owner or company who rented out their real estate was obliged to submit quarterly form 179, on the provision of information on the lease: it included all the data in connection with the lease of real estate.

Now, this declaration, though of an informative nature, does not need to be submitted.



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