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...

Services involving the installation and operation of ATMs, including the electronic transmission of withdrawal requests and the corresponding recording of transactions, are not exempt from VAT…. 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...

In the case of fuel purchases using fuel cards, where the customer fills up fuel at the supplier’s station but the fuel is charged to the intermediary, the intermediary is providing a financing service (credit/loan). There are no two fuel deliveries here…. This content is for Full Membership members only. Want to read background, core...

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...

A company is engaged in financing the purchase of cars. For this purpose, it enters into lease agreements. In the company’s accounting system, the Company’s general costs are passed on customer within the part for the financing (VAT exemption) and not within the part for the car (subject to VAT, reimbursement of the car purchase…...

The following services are not exempt as „relating to transfers or payments” under 135.1.d. They are services of an administrative nature. Nor are they debt collection services. These are services in which a taxpayer offering dental plans enters into agreements between itself and the patient and itself and the dentist regarding such plan. It then…...

„Other securities” covered with this provision should have a legal character comparable to the securities listed in Article 135.1.f and to securities excluded from this exemption. The broker’s activity of seeking buyers for real estate, where the broker has no interest in the content of the contracts, falls within the concept of negotiation…. This content...

The exemption for services provided by independent groups of persons in Article 132.1.f of the VATD does not apply in the financial sector. This means that the services of such a group provided to entities that provide financial services do not benefit from the exemption. Thus, the question of whether a group can be an…...