Deklaratsioon peab sisaldama järgmisi andmeid deklareerijale kuuluva(te): 1) kinnisvara (kuni kinnistusraamatusse kandmiseni ka ehitised ja nende osad) kohta (otstarve, asukoht, kinnistuspiirkond ja kinnistu number); ... 9) dividenditulu kohta (täidetakse füüsilise isiku eelmise aasta Maksuameti tuludeklaratsiooni alusel).
In Polysar the Court was concerned with a claim by a pure holding company that dividend income received from its holdings of shares should be regarded for VAT purposes as obtained in the pursuit of an economic activity.
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