A company has a headquarters in one Member State and a branch in another. In such a situation, the branch's…
Company A provides demolition services to company B, during which it collects scrap metal which it can sell. It includes…
Provision of holiday accommodation is a single tourist service which is subject to the margin scheme procedure. Similarly, other single…
In chain transactions, to link the supply of goods with transportation, it does not matter that the goods are transported…
If the author of a work of art receives a statutorily due share of the consideration for the resale of…
The lease of an enterprise in the form of a restaurant - i.e. real property with equipment - does not…
In case of the VAT margin scheme for travel agents, tax obligation arises also at the moment of making an…
It is not contrary to the VAT Directive to require that the supplier inform the debtor about his intention to…
An agent finalises the conclusion of a transfer agreement for a football player and the remuneration for this brokerage service…
If, in accordance with national law, a taxpayer has chosen to apply the margin scheme to goods acquired from artists,…