In principle the right to deduct VAT may not be denied on the basis of the supplier's status as "inactive"…
A company selling solar panels in Martinique treats them as a supply of goods (exempt from VAT) and the tax…
A Member State may establish specific criteria that exclude categories of farmers from the flat-rate scheme. However, such criteria must…
When a finance lease agreement has been entered into (where VAT is due "immediately" "on the whole") and then the…
Transport and other additional costs upon importation are exempt from VAT if they are included in the taxable amount of…
If a car lease agreement provides for a buyout option and the circumstances indicate that exercising it is the only…
If independent groups of persons provide their services to their members who are engaged in insurance business, then such services…
A Member State may not limit an exemption for an independent group of persons solely to the medical sector.
The recipient in an investment project "suspended" the performance of the contract due to financial problems. The supplier of the…
The exemption for services provided by independent groups of persons in Article 132.1.f of the VATD does not apply in…