VAT is already included in the enforcement fees collected by bailiffs from debtors, the amount of which has been determined by statutory provisions…. 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…...

German VAT legislation excluded form VAT margin scheme for travel agents B2B services.  Moreover, they allowed to choose the option of calculating tax base for each service or for groups of services, or for all services provided during the tax period. Such provisions are contrary to VAT Directive…. This content is for Full Membership members...

An insured person purchases drugs and then a private insurer reimburses the cost to the insured person. In turn, the insurer, by law, gets partial compensation from the drug manufacturer. In this case the manufacturer is entitled to reduce the VAT taxable base accordingly…. This content is for Full Membership members only. Want to read...

If a Member State wishes to make an „in minus” adjustment as a result of „bad debt relief”, it may not make the adjustment conditional on the completion of insolvency proceedings, which may take 10 years…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more?...

When a finance lease agreement has been entered into (where VAT is due „immediately” „on the whole”) and then the agreement is terminated and the leased item is returned, the lessor is entitled to reduce the amount of tax „in minus” because the agreement is terminated and payment will definitely not be made. This is…...

Transport and other additional costs upon importation are exempt from VAT if they are included in the taxable amount of the importation. It is not important whether these transport costs were actually taxed upon importation. Therefore, in case of exemption from VAT for imports of goods of small value or of non-commercial nature, such transport…...

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...