If the purchaser of the property bears the cost of the property registration for the vendor, it is providing a service to the vendor (as if „re-invoicing” it to the vendor)…. 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...

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…...

If the author of a work of art receives a statutorily due share of the consideration for the resale of his work at the next stage of marketing, such share is not subject to VAT (does not constitute the taxable amount)…. This content is for Full Membership members only. Want to read background, core of...

When a customer prematurely terminates a fixed-term contract and therefore pays an early termination fee (which corresponds to the amount due for the service that was to be provided until the end of the contract), the fee is subject to VAT (VAT is due on that remaining part of the service)…. This content is for...

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…....

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?...

A public authority – such as the Irish National Roads Authority – is not subject to VAT when it collects tolls on public roads – even if the private entities collecting the tolls are subject to VAT…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and...

The fees collected from producers of recording media and paid to artists in connection with their work are not remuneration for the provision of services by those artists…. 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...