If the purchaser of the property bears the cost of the property registration for the vendor, it is providing a…
The reduced VAT rate provided for "letting of places on camping or caravan site" does not include the letting of…
Supplies of services by independent groups of persons (Article 132.1.f VATD) to their members are exempt, even if those groups…
If the winding-up proceedings have been terminated and the debtor has ceased to exist, with the result that the claim…
The assignment of rights and obligations in return for the payment of a certain amount of money is either the…
If a Polish taxable person has exported goods that have left the EU, but the purchasers were parties other than…
2 German companies provided services consisting in the service of letters from courts and administrative authorities under a national license.…
An agricultural producer organisation purchases equipment from suppliers and then resells it to agricultural producers. In connection with this sale,…
The taxpayer provides surf and sailing lessons for schools and universities. These are not VAT-exempted as part of ‘school or…
Services involving the installation and operation of ATMs, including the electronic transmission of withdrawal requests and the corresponding recording of…