Tax & Legal

Kategorien: Alle (2 gefunden)

1. 12. Dezember 2019

   Referral to European Court of Justice: VAT exemption for the ...

   Does an insurance broker, who makes- in addition to his brokerage activities -a brokered insurance product available to an insurance company, provide VAT-exempt services? The Supreme Tax Court considered this doubtful and decided on 5 September 2019 ( V R 58/17), to refer the question to the Court of Justice of the European Union (ECJ) for a preliminary ruling.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: insurance broking, VAT Exemption, single ...
2. 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 Pronouncements

   Schlagwörter: VAT-free, Extended car warranty, motor c ...