02. September 2024 Hazardous waste accepted prior to its orderly disposal and r ... Hazardous waste accepted by an entrepreneur for the sole purpose of legally ordered disposal and recycling is a service subject to VAT. In a most recent decision and contrary to the view of the tax office the Supreme Tax Court held that the prior delivery of the hazardous waste by the customer to the entrepreneur is not a VATable transaction. Kategorien: Supreme Tax Court casesSchlagwörter: waste disposal
11. Dezember 2013 VAT on waste disposal The finance ministry has added a section to its VAT Implementation Decree on the VAT treatment of waste disposal, in particular where the waste is of value or at least contains substances of value. Kategorien: Official PronouncementsSchlagwörter: exchange, waste, waste disposal
