Heat supplies free of charge for business purposes subject t ...
In a most recent decision, the Supreme Tax Court held that the heat which is supplied free of charge to other entrepreneurs for their business is a supply of goods for consideration for which VAT must be accounted. This also applies in situations where the heat supplied is used by the recipient for transactions that entitle to an input VAT deduction.
Kategorien: Supreme Tax Court cases
Schlagwörter: consideration in kind, heat supplies
