It is possible to differentiate the VAT rate for cookies depending on whether they have a shelf-life of more than…
It is not permissible to order the payment of VAT on the liquidation of a company on its assets at…
Transfer of the ownership title to the real estate to a municipality in order to settle a tax liability is…
The obligation to provide security upon registration for VAT because of the risks of non-payment of taxes associated with managers…
Bridge is not a "sport" within the meaning of VATD, and therefore paid participation in a bridge tournament is not…
In principle the right to deduct VAT may not be denied on the basis of the supplier's status as "inactive"…
A company selling solar panels in Martinique treats them as a supply of goods (exempt from VAT) and the tax…
The landlord is required to pay a public levy, which is 1% of the annual rent. Such a contribution is…
A Member State may establish specific criteria that exclude categories of farmers from the flat-rate scheme. However, such criteria must…
When a finance lease agreement has been entered into (where VAT is due "immediately" "on the whole") and then the…