25. Februar 2016 Market price for VAT on staff sales The finance ministry has added a discussion on customary market price as a measure for the VAT on staff and related party sales to its VAT Implementation Decree. Kategorien: Official PronouncementsSchlagwörter: staff sales, customary market price
07. November 2012 Staff sales benefit to be based on local net retail price The Supreme Tax Court has allowed employees to base the benefit in kind from their staff rebate on purchases of company goods on either of the two alternative methods laid down in the Income Tax Act, taking the lowest locally available retail price net of all rebates in both cases. Kategorien: Supreme Tax Court casesSchlagwörter: benefit in kind, staff sales, rebate