When a customer prematurely terminates a fixed-term contract and therefore pays an early termination fee (which corresponds to the amount…
A taxpayer who is unable to provide evidence of the amount of VAT paid by presenting invoices or any other…
Estimation of turnover in order to determine the VAT taxable base is allowed under the VAT Directive. However, the mechanism…
Exemption for export-related services cannot be denied merely because the taxpayer does not have a customs export declaration. The TIR…
The company sold shares in a subsidiary. This sale was performed primarily to pay debts of the company. There is…
In principle, exemption from VAT of imports under "procedure 42" should result in exemption from VAT of intra-Community supply following…
A company is engaged in financing the purchase of cars. For this purpose, it enters into lease agreements. In the…
A company purchased services related to a share acquisition that did not take place. However, it intended to provide management…
A deduction cannot be denied merely because the Company made acquisitions in a period when the taxpayer was considered to…
Sales tax such as introduced in Estonia may be introduced. It does not have 2 of the 4 characteristics of…