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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • Hotel voucher subject to VAT as prepayment

    The Supreme Tax Court has held that the sale of a hotel voucher is subject to VAT as a prepayment on a domestic supply. This is adjusted later if the voucher is used to book foreign accommodation.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    hotel voucher, accommodation
    Autor:in