The reduced VAT rate provided for „letting of places on camping or caravan site” does not include the letting of boat moorings (docks)…. 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...
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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?...
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It is possible to differentiate the VAT rate for cookies depending on whether they have a shelf-life of more than 45 days…. 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...
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The obligation to provide security upon registration for VAT because of the risks of non-payment of taxes associated with managers is permissible. However, the national court must assess the proportionality of such a measure. In particular, a guarantee of a very large amount which, in practice, prevents the development of an economic activity or threatens…...
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A Member State may vary the length of the limitation period for the right to the refund of VAT overpayment according to whether it arises from underpayment of input tax or overpayment of output tax…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign...
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A Member State may apply a reduced VAT rate to oxygen cylinders but not to oxygen concentrators having the same medical function… 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...
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Electronically-sent publications may be eligible for the standard rate, while the reduced rate applies to publications on physical media…. 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...
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