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...

In case of the VAT margin scheme for travel agents, tax obligation arises also at the moment of making an advance payment. In case of an advance payment, the estimated costs of organizing a future specific trip should be taken into account to calculate the taxable base. Therefore, there is no need to wait until…...

An agent finalises the conclusion of a transfer agreement for a football player and the remuneration for this brokerage service is due for several consecutive years on the condition that the football player remains with the football club. In such a situation, the tax obligation arises with the expiration of the periods to which the…...