In principle, a construction service may be considered to have been performed at the time of its formal acceptance, if such acceptance is provided for in the contract and the amount of remuneration ultimately depends on it…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and...

A deduction of input tax cannot be denied on the grounds that the goods supplied are misdescribed on the invoice…. 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...

The time limit for deduction is 4 years from the original invoice. The „in plus” correcting invoice/note is issued after those 4 years. In such a situation, the taxpayer cannot be denied the right to deduct on the grounds that the time limit for deduction, calculated from the date of the transaction/issue of the original…...

VAT cannot be refused on the grounds that the address on the invoice received is a „letterbox” address and not the address of the place where the contractor’s business activity is carried out…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for...