If the winding-up proceedings have been terminated and the debtor has ceased to exist, with the result that the claim…
The taxpayer provides surf and sailing lessons for schools and universities. These are not VAT-exempted as part of ‘school or…
A deduction of input tax cannot be denied on the grounds that the goods supplied are misdescribed on the invoice.
The supplier issued an invoice showing VAT. The tax authorities, however, ordered the buyer to settle this transaction on a…
"Other securities" covered with this provision should have a legal character comparable to the securities listed in Article 135.1.f and…
The landlord is required to pay a public levy, which is 1% of the annual rent. Such a contribution is…
A holding company partially performs activities subject to VAT and partially manages its subsidiaries. On account of the latter it…