Transport and other additional costs upon importation are exempt from VAT if they are included in the taxable amount of…
If a car lease agreement provides for a buyout option and the circumstances indicate that exercising it is the only…
If independent groups of persons provide their services to their members who are engaged in insurance business, then such services…
A Member State may not limit an exemption for an independent group of persons solely to the medical sector.
The recipient in an investment project "suspended" the performance of the contract due to financial problems. The supplier of the…
The exemption for services provided by independent groups of persons in Article 132.1.f of the VATD does not apply in…
If a taxpayer makes an investment in a municipal pumping station which is partly necessary for his business activity and…
In a chain of three traders, if the goods are bought by the middle trader and immediately sold to the…
It is not possible for VAT to be applied to the sports services of public non-profit-making bodies when a Member…
National legislation which excludes the payment of interest on late VAT refunds solely because the taxpayer has been fined is…