When a customer prematurely terminates a fixed-term contract and therefore pays an early termination fee (which corresponds to the amount due for the service that was to be provided until the end of the contract), the fee is subject to VAT (VAT is due on that remaining part of the service)…. This content is for...

Transfer of the ownership title to real estate from a city to the State Treasury in exchange for compensation when the authority of one and the other entity is the same constitutes a supply of goods…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more?...