The reduced VAT rate provided for „letting of places on camping or caravan site” does not include the letting of boat moorings (docks)…. 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...
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In order to be eligible for a reduced rate of VAT, photographs should fulfil the criteria listed in the definition of 'photographs taken by an artist’ in Annex IX of the Directive. A Member State could narrow down the criteria for application of the reduced rate, but could not make it subject to such an…...
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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?...
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It is possible to differentiate the VAT rate for cookies depending on whether they have a shelf-life of more than 45 days…. 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...
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A Member State may apply a reduced VAT rate to oxygen cylinders but not to oxygen concentrators having the same medical function… 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...
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Electronically-sent publications may be eligible for the standard rate, while the reduced rate applies to publications on physical media…. 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...
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