The taxpayer may submit the additional documents and information only before the court, despite the fact that during the proceedings…
When a supply involves two properties and causes the exemption threshold to be exceeded, VAT must be paid on the…
The tax shown on an invoice documenting a transaction which should be subject to a reverse charge is not deductible.…
VAT is already included in the enforcement fees collected by bailiffs from debtors, the amount of which has been determined…
The tax authorities cannot refuse the VAT exemption of exports of goods on the grounds that the goods were not…
A "sale and lease back" transaction is - in principle - a financial service provided by a financing institution and…
Driving school services are not VAT exempted as “school or university education”.
Services consisting of accounting training at a conference centre for payment in advance are taxed under Article 53 of the…
The letting for use of land planted with vines for one year with automatic renewal in return for remuneration is…
The exemption of post-importation intra-Community supply ICS (under customs procedure "42") cannot be denied when the tax fraud occurs not…