A tax on the transfer of goods paid by the purchaser of those goods is a tax with characteristics different…
In the case of fuel purchases using fuel cards, where the customer fills up fuel at the supplier's station but…
Entities in a given capital group made 'circuitous' and 'sham' sales of electricity. There is no loss of tax revenue…
A provision of national law which excludes an adjustment of output VAT "in minus" under bad debt relief on the…
The services of interactive online erotic sessions with Filipino models watched live over the internet, which are organised by a…
A taxable person may not deduct 100% of the input tax on purchases of goods and services relating to both…
If, on the date of Poland's accession to the EU, it was possible to deduct input tax on accommodation and…
In principle, a construction service may be considered to have been performed at the time of its formal acceptance, if…
The taxpayer may submit the additional documents and information only before the court, despite the fact that during the proceedings…
When a supply involves two properties and causes the exemption threshold to be exceeded, VAT must be paid on the…