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...

Company A provides demolition services to company B, during which it collects scrap metal which it can sell. It includes the possibility of getting and selling the scrap in the price of its demolition services. In this situation, there are two supplies: the provision of a service (demolition) by A to B for consideration and…...

In chain transactions, to link the supply of goods with transportation, it does not matter that the goods are transported under excise duty suspension regime. If the last entity in chain transports the goods with its own means of transport and the ownership of the goods is transferred in the first country, the acquisition of…...

Payment for credits is a payment for the right to participate in an auction (purchase of a service) and not a payment (advance) for the purchase of goods. It is true that the customer may purchase goods at a discount corresponding to the value of the credits purchased. However, this does not change the conclusion…....

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?...

Transfer of the ownership title to the real estate to a municipality in order to settle a tax liability is not subject to VAT (it is not a supply of goods for consideration)…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for...

If a car lease agreement provides for a buyout option and the circumstances indicate that exercising it is the only rational choice, it is a supply of goods…. 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...