28. August 2014 Mobile phone sales reverse charge applies to any mobile devi ... The finance ministry has decreed that the reverse charge on trade sales of mobile phones applies to any mobile device capable of giving its output as an audible signal. Kategorien: Official PronouncementsSchlagwörter: mobile phones, SIM
27. November 2013 Payment to agent for free-of-charge mobile phone is third-pa ... The Supreme Tax Court has held the payment of an "equipment bonus" to a mobile phone agent to be a payment by a third-party for a taxable sale to the customer. Kategorien: Supreme Tax Court casesSchlagwörter: mobile phones, sample, handset, free-of- ...
14. August 2013 Mobile phone discount is prepaid expense The Supreme Tax Court has confirmed its earlier case law to the effect that the discount given on the sale of a mobile phone with a two-year service contract is to be capitalised as a prepaid expense. Kategorien: Supreme Tax Court casesSchlagwörter: mobile phones, prepaid expense
28. September 2011 VAT reverse charge also for boards and cards The finance ministry has amended its VAT Implementation Decree in the light of the new reverse charge on wholesale sales of mobile phones and integrated circuits. Kategorien: Official PronouncementsSchlagwörter: mobile phones, reverse charge, integrate ...
28. Juni 2011 Reverse charge VAT on mobile phones and integrated circuits From July 1, 2011 the VAT on B2B sales of mobile phones and integrated circuits is payable by the customer where the consideration is at least €5,000. Kategorien: Official PronouncementsSchlagwörter: missing trader, mobile phones, reverse c ...
