Tax & Legal Blog

Tax & Legal

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

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  • 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.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    mobile phones, sample, handset, free-of- ...
    Autor:in

  • Equipment given away to sell supplies not a sample

    The Supreme Tax Court has held that the free gift of test equipment in order to sell the supplies needed to operate it is not free of VAT as a sample of goods.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    sample, free gift
    Autor:in

  • VAT-free samples

    The finance ministry has amended its definition of a VAT-free sample to reflect the ECJ judgment C-581/08 EMI of September 30, 2010.

    Originaldatum
    Kategorien
    Official Pronouncements
    Schlagwörter
    VAT-free, sample
    Autor:in