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…
The supplier issued an invoice showing VAT. The tax authorities, however, ordered the buyer to settle this transaction on a…
If a Member State wishes to make an "in minus" adjustment as a result of "bad debt relief", it may…
The principle of abuse of rights applies to a taxpayer even if national law does not provide for such a…
"Other securities" covered with this provision should have a legal character comparable to the securities listed in Article 135.1.f and…
The concept of first settlement cannot mean the performance of a taxable activity. And the threshold of 30% of value…
VAT cannot be refused on the grounds that the address on the invoice received is a "letterbox" address and not…
A taxpayer exempt from VAT (below the threshold; small enterprises exemption) does not have the right to deduct input VAT…