20. August 2015 VAT-free intra-community supply must be supported by require ... The Supreme Tax Court has held that the required documentation in support of a tax-free intra-community supply cannot be substituted by other evidence. Kategorien: Supreme Tax Court casesSchlagwörter: intra-community supply, VAT-free, docume ...
01. September 2011 VAT-free samples The finance ministry has amended its definition of a VAT-free sample to reflect the ECJ judgment C-581/08 EMI of September 30, 2010. Kategorien: Official PronouncementsSchlagwörter: VAT-free, sample
09. Januar 2011 VAT on extended car warranty The finance ministry has accepted as a precedent a Supreme Tax Court ruling that a payment to a motor car dealer for an extended warranty is subject to VAT. Kategorien: Official PronouncementsSchlagwörter: VAT-free, Extended car warranty, motor c ...