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Art. 56.
- (1)
- Where the tax is charged on the transfer of title to a building or part thereof, the state and local taxes and fees, chargeable for the transfer, shall be deducted from the amount of the charged tax and the difference shall be considered to be the amount of the payable tax.
- (2)
- Where the tax has not been explicitly mentioned to be payable separately, while negotiating the taxable supply, the tax shall be considered to be imputed in the agreed price.
- (3)
- The tax shall be considered to be imputed in the announced price also in the cases of taxable supplies of goods offered for retail sale.
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