03. März 2015 No VAT adjustment for agent’s discount The finance ministry has issued a decree instructing tax offices to follow the Ibero Tours ECJ judgment to the effect that a discount offered by an agent at his own expense does not affect the VAT on the amount paid for the supply. Kategorien: Official PronouncementsSchlagwörter: agents, discounts
16. Juli 2014 Country agent not free of VAT The Supreme Tax Court has held that a country distribution agent for a US fund selling shares through a network of independent agents rendered a VAT-able service rather than acting as a VAT-free agent. Kategorien: Supreme Tax Court casesSchlagwörter: country agent, country distributor, US f ...
