Suchergebnisse für: `dvd` (3 gefunden)

1. 14. August 2013

   Import value of DVDs includes estimated royalties payable by ...

   The Supreme Tax Court has held that the import value of film DVDs shall include an uplift to the purchase price to reflect royalties payable by the subsequent purchasers on their proceeds from hiring or selling the films. This uplift can be estimated.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: DVD, import value, royalties, customs
2. 15. Oktober 2013

   Tax & Legal News – Issue 4, October 2013

   In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC.

   Kategorien: Tax & Legal News

   Schlagwörter: state aid, subject to tax, employee opti ...
3. 02. November 2023

   ECJ: Subscription bonus to new subscribers – gifts of small ...

   In a referral from Portugal the ECJ was asked on the VAT situation in case of the supply of a subscription gift of small value in the form of tablets or smartphones to new subscribers of consumer protection magazines. In its opinion, the ECJ saw the circumstances of the case to suggest that the provision of a subscription bonus is an ancillary service connected with a main service because the bonus was only granted to increase the number of subscribers to the magazines and thus contributed to improve the profit situation of the plaintiff.

   Kategorien: European Court of Justice

   Schlagwörter: ancillary service, free gift