{"id":3338,"date":"2017-01-13T00:00:00","date_gmt":"2017-01-13T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/new-eu-regulation-on-services-related-to-immovable-property\/"},"modified":"2017-01-13T00:00:00","modified_gmt":"2017-01-13T00:00:00","slug":"new-eu-regulation-on-services-related-to-immovable-property","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/news\/new-eu-regulation-on-services-related-to-immovable-property\/","title":{"rendered":"New EU Regulation on\nservices, related to immovable property"},"content":{"rendered":"<div>\n<p>      According to the Regulation, the following shall be regarded as immovable property: <br \/>\u00b7 \u00a0 \u00a0 any specific part of the earth, on or below its surface, over which title and possession can be created;<br \/>\u00b7 \u00a0 \u00a0 any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;<br \/>\u00b7 \u00a0 \u00a0 any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;<br \/>\u00b7 \u00a0 \u00a0 any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction. <\/p>\n<p>The services supplied are deemed to be related to immovable property: <br \/>\u00b7 \u00a0 \u00a0  where they are derived from an immovable property and <b>that property makes up a constituent element of the service<\/b> and is <b>central to, and essential for, the services supplied<\/b>;<br \/>\u00b7 \u00a0 \u00a0  where they are <b>provided to, or directed towards, an immovable property, having as their object the legal or physical alteration of that property<\/b>.<\/p>\n<p>The Regulation provides the detailed explanation, what kind of services are related to immovable property and what kind are not related.<\/p>\n<table width=\"642\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p><b>Related to immovable  property<\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p><b>Not related to the immovable  property<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>1. The drawing up of plans for a building or parts of a building <u>designated  for a particular plot of land<\/u> regardless of whether or not the building  is erected.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>1. The drawing up of plans for a building or parts of a building if not  designated <u>for a particular plot of land.<\/u><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>2. The leasing or letting of immovable property for other purposes than  advertising, including the storage of goods for which <u>a specific part of  the property<\/u> is <u>assigned for the exclusive use of the customer.<\/u><\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>2. The storage of goods in an immovable property if <u>no specific part<\/u>  of the immovable property is assigned for the <u>exclusive use of the  customer<\/u>.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>3. The provision of accommodation in  the hotel sector or in sectors with a similar function, such as holiday camps  or sites developed for use as camping sites, including the right to stay in a  specific place resulting from the conversion of timeshare usage rights and  the like.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>3.\u00a0<u>Intermediation<\/u> in the provision of hotel accommodation or accommodation in sectors  with a similar function, such as holiday camps or sites developed for use as  camping sites, if the intermediary is <u>acting in the name and on behalf of  another person<\/u>.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>4. <u>Property management<\/u> other than portfolio management of investments in real estate  consisting of the operation of commercial, industrial or residential real  estate by or on behalf of the owner of the property.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>4. Portfolio management of  investments in real estate.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>5. Legal services relating to the  transfer of a title to immovable property, to the establishment or transfer  of certain interests in immovable property or rights in rem over immovable  property (whether or not treated as tangible property), such as notary work,  or to the drawing up of a contract to sell or acquire immovable property,  even if the underlying transaction resulting in the legal alteration of the  property is not carried through.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>5. Legal services other than those,  which are directly related to immovable property, connected to contracts,  including advice given on the terms of a contract to transfer immovable property,  or to enforce such a contract, or to prove the existence of such a contract,  where such services are not specific to a transfer of a title on an immovable  property.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>6. The installation or assembly of machines or equipment which, upon  installation or assembly, <u>qualify as immovable property<\/u>.\u00a0<\/p>\n<p>7. \u00a0The maintenance and repair, inspection and supervision of machines or  equipment if those machines or equipment <u>qualify as immovable property<\/u>.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>6. The installation or assembly, the maintenance and repair, the inspection  or the supervision of machines or equipment which is not, or <u>does not  become, part of the immovable property<\/u>.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>8. The provision of on site  supervision or security services.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>7. The provision of advertising, even  if it involves the use of immovable property.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>9. The construction of a building on  land, as well as construction and demolition work performed on a building or  parts of a building.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>8. The provision of a stand location  at a fair or exhibition site together with other related services to enable  the exhibitor to display items, such as the design of the stand, transport  and storage of the items, the provision of machines, cable laying, insurance  and advertising.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>10. Intermediation in the sale,  leasing or letting of immovable property and in the establishment or transfer  of certain interests in immovable property or rights in rem over immovable  property (whether or not treated as tangible property).<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>11. The construction of permanent  structures on land, as well as construction and demolition work performed on  permanent structures such as pipeline systems for gas, water, sewerage and  the like.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>12. Work on land, including  agricultural services such as tillage, sowing, watering and fertilisation.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>13. Surveying and assessment of the  risk and integrity of immovable property.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>14. The valuation of immovable  property, including where such service is needed for insurance purposes, to  determine the value of a property as collateral for a loan or to assess risk  and damages in disputes.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>15. The assignment or transfer of  rights to use the whole or parts of an immovable property, including the  licence to use part of a property, such as the granting of fishing and  hunting rights or access to lounges in airports, or the use of an  infrastructure for which tolls are charged, such as a bridge or tunnel.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>16. The maintenance, renovation and  repair of a building or parts of a building, including work such as cleaning,  tiling, papering and parqueting.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"321\">\n<p>17. The maintenance, renovation and  repair of permanent structures such as pipeline systems for gas, water,  sewerage and the like.<\/p>\n<\/td>\n<td valign=\"top\" width=\"321\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The Regulation could be found:<br \/>\u00a0<a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:32013R1042&amp;from=EN\">http:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:32013R1042&amp;from=EN<\/a><\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>According to the Regulation, the following shall be regarded as immovable property: \u00b7 \u00a0 \u00a0 any specific part of the earth, on or below its surface, over which title and possession can be created;\u00b7 \u00a0 \u00a0 any building or construction fixed to or in the ground above or below sea level which cannot be easily [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-3338","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New EU Regulation on services, related to immovable property &#8211; 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