The exemption cannot be denied in case of importation only because the importer did not meet the formal condition of…
If a taxpayer received invoices showing output tax after the time limit for input tax refund had expired, refusal of…
The decision is ambiguous. Provisions of the VAT Directive allow refusal of deduction by a taxpayer not registered for VAT…
It is against the VAT Directive to introduce a turnover threshold of 400,000 PLN, above which the possibility to apply…
If tax regulations provide an explicit method for calculating interest on late VAT refunds, interest cannot be limited by reference…
When real estate remains unrented for more than 2 years but the lessor takes active steps to rent the real…
Performance of certain public tasks (such as maintenance of roads, parks, marketplace) by a "100% municipality" company for the benefit…
If the debts of the debtor in question have been reduced as a result of the arrangement procedure, the debtor…
Company A (Germany) sells goods to company B (Austria) and this company sells them to company C (Austria). C then…
German VAT legislation excluded form VAT margin scheme for travel agents B2B services. Moreover, they allowed to choose the option…