Tax & Legal

In a most recent judgment, the European Court of Justice decided that a consumer is exempt from any payment obligation if he or she withdraws from a service contract concluded off-premises and which had already been performed. The entrepreneur must therefore bear the costs incurred by him due to the performance of the contract during the withdrawal period.

The finance ministry has amended the VAT Implementation Decree to follow the European Council Regulation 282/2011 of March 15, 2011 clarifying the place of supply of services to consumers, including businesses purchasing the supply for other than business purposes.