A member of the supervisory board of a foundation by virtue of performing such a function conducts business activity, but does not conduct it independently and therefore is not a VAT taxpayer.  He or she does not bear the risk characteristic of running an independent business activity…. This content is for Full Membership members only....

A deduction cannot be denied merely because a certain contract was concluded by a company and during its execution the tax number of a branch was used…. 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...

If a municipality constructed a facility that can be used in the future for both taxable and nontaxable activities, and at the same time used the facility for nontaxable activities and then began to use it for taxable activities, then in such a case the municipality is in principle entitled to deduct the input VAT…...