The assignment of rights and obligations in return for the payment of a certain amount of money is either the supply of goods or the provision of services, depending on which is the predominant supply (the right to real estate or other components of this bundle of rights and obligations)…. This content is for Full...

When a supply involves two properties and causes the exemption threshold to be exceeded, VAT must be paid on the entire value of the supply, even if taking into account the value of one of the properties would not cause the small business exemption threshold to be exceeded…. This content is for Full Membership members...

A „sale and lease back” transaction is – in principle – a financial service provided by a financing institution and not two separate transactions for VAT purposes…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in here...

If a given transaction is one comprehensive service, it should be taxed at one VAT rate. Also when it is possible to separate the amounts of remuneration and allocate them to individual elements of the service…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more?...