If a transaction is subject to reverse charge, the purchaser cannot deduct input VAT incorrectly stated on an invoice. However,…
Under the Italian legislation, a taxpayer could not dispose of a VAT refund in such a way as to set…
VAT liabilities may be written off in the context of an arrangement/ bankruptcy procedure if such procedure meets certain conditions.
A Member State may apply a reduced VAT rate to oxygen cylinders but not to oxygen concentrators having the same…
Electronically-sent publications may be eligible for the standard rate, while the reduced rate applies to publications on physical media.
Admissions to film screenings cannot be regarded as exempt from VAT as cultural services if the Member State has not…
Intra-Community supply exemption cannot be denied on the sole basis that the buyer is not registered for the purposes of…
A public authority - such as the Irish National Roads Authority - is not subject to VAT when it collects…
The fees collected from producers of recording media and paid to artists in connection with their work are not remuneration…
If a taxable dealer buys old cars from non-business individuals and then sells the parts removed from them – the…