If the supply of goods "objectively" did not take place, then "objectively" there are no grounds to deduct input tax…
Transfer of the ownership title to real estate from a city to the State Treasury in exchange for compensation when…
The transfer of a real estate by a joint-stock company to its shareholder in exchange for shares in the stock…
If the advance payment was made first and later it turned out that the supply did not take place, the…
The exemption for small enterprises may be denied on the grounds that the taxpayer did not submit earlier, in due…
Non-payment of VAT is punishable by imprisonment if the amount threshold of EUR 250,000 is exceeded, while in relation to…
The right to VAT refund resulting from transactions effected in periods "closed" by a prior tax inspection cannot be denied.
If a taxpayer in a triangular transaction is registered in country A but uses country B number for the transaction,…
The time limit for deduction is 4 years from the original invoice. The "in plus" correcting invoice/note is issued after…
If VAT was originally paid by the seller and deducted by the buyer, but after 4 years it turned out…