25. April 2017 Preemptive warnings to competitors subject to VAT A company dealing in the field of electronic data processing served its competitors with prior written warnings due to violations of general business terms and conditions and received reimbursement of the expenses incurred. The tax office assumed a taxable service being subject to VAT. The Supreme Tax Court confirmed this view. Kategorien: Supreme Tax Court casesSchlagwörter: preemptive warning, warning, competitor