It is against the VAT Directive to introduce a turnover threshold of 400,000 PLN, above which the possibility to apply…
If tax regulations provide an explicit method for calculating interest on late VAT refunds, interest cannot be limited by reference…
When real estate remains unrented for more than 2 years but the lessor takes active steps to rent the real…
Performance of certain public tasks (such as maintenance of roads, parks, marketplace) by a "100% municipality" company for the benefit…
If the debts of the debtor in question have been reduced as a result of the arrangement procedure, the debtor…
Company A (Germany) sells goods to company B (Austria) and this company sells them to company C (Austria). C then…
German VAT legislation excluded form VAT margin scheme for travel agents B2B services. Moreover, they allowed to choose the option…
If a given transaction is one comprehensive service, it should be taxed at one VAT rate. Also when it is…
An insured person purchases drugs and then a private insurer reimburses the cost to the insured person. In turn, the…
A company sells cosmetics through a network of consultants. Those consultants do not pay VAT. The derogation decision empowered the…