In order to be eligible for a reduced rate of VAT, photographs should fulfil the criteria listed in the definition…
The sale of land together with an old building is exempt from VAT as the sale of an old building,…
If a taxpayer accounts for VAT on a margin basis, they should take into account the entire consideration received (excluding…
The VAT liability on importation arises from the mere incurrence of a customs debt, also as a result of a…
Where fraud is suspected, the tax authorities must demonstrate a tax advantage for the taxpayer or other persons involved in…
The lessor may adjust the tax base determined earlier in the final decisions of the tax authorities if the leasing…
The Chancellor, Masters and Scholars of the University of Cambridge, judgment of 3.07.2019, C-316/18
The University incurs the cost of maintaining its fund fed with donations and grants. It is not entitled to deduct…
The exemption of medical and paramedical services cannot depend solely on whether a profession is regulated by the law of…
A jackup offshore drilling rig does not benefit from VAT exemption as a "vessel used for navigation on the high…
A member of the supervisory board of a foundation by virtue of performing such a function conducts business activity, but…