In principle, a taxable person may not be refused the right to apply the margin VAT to his sales when…
The services of reloading of vessels on the high seas are also exempt if they are performed by a subcontractor…
A national provision which exempts the services of an independent group of persons supplied to its members on the sole…
The provision of services by a restaurant run by students as part of the teaching process is exempt from VAT…
If a transaction is subject to reverse charge, the purchaser cannot deduct input VAT incorrectly stated on an invoice. However,…
Under the Italian legislation, a taxpayer could not dispose of a VAT refund in such a way as to set…
VAT liabilities may be written off in the context of an arrangement/ bankruptcy procedure if such procedure meets certain conditions.
A Member State may apply a reduced VAT rate to oxygen cylinders but not to oxygen concentrators having the same…
Electronically-sent publications may be eligible for the standard rate, while the reduced rate applies to publications on physical media.
Admissions to film screenings cannot be regarded as exempt from VAT as cultural services if the Member State has not…