A Member State may refuse to refund VAT (via the Thirteenth Directive) on the grounds that the taxable person has…
A Member State could not have introduced a reverse charge mechanism before notification of the Council implementing decision. A reverse…
A company has a headquarters in one Member State and a branch in another. In such a situation, the branch's…
Company A provides demolition services to company B, during which it collects scrap metal which it can sell. It includes…
Provision of holiday accommodation is a single tourist service which is subject to the margin scheme procedure. Similarly, other single…
In chain transactions, to link the supply of goods with transportation, it does not matter that the goods are transported…
If the author of a work of art receives a statutorily due share of the consideration for the resale of…
The lease of an enterprise in the form of a restaurant - i.e. real property with equipment - does not…
In case of the VAT margin scheme for travel agents, tax obligation arises also at the moment of making an…
A deduction of input tax cannot be denied on the grounds that the goods supplied are misdescribed on the invoice.