A member of the supervisory board of a foundation by virtue of performing such a function conducts business activity, but does not conduct it independently and therefore is not a VAT taxpayer.  He or she does not bear the risk characteristic of running an independent business activity…. This content is for Full Membership members only....

The company sold shares in a subsidiary. This sale was performed primarily to pay debts of the company. There is no imput VAT deduction in such a situation resulting from purchase of advisory services connected with the sale. If the effect of that disposal of shares is a discharge of a debt, that disposal cannot…...

Performance of certain public tasks (such as maintenance of roads, parks, marketplace) by a „100% municipality” company for the benefit of the municipality in exchange for compensation is a VATable supply of services…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for...