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Schlagwörter: assessment basis (1 gefunden)

  1. 15. Juli 2021

    Zero financing does not reduce tax basis for VAT

    The payment for a sale of goods is not reduced in case of a 0% financing which was arranged and borne by the seller and which is handled through a bank. The basis of assessment for VAT purposes (tax basis) is still the purchase price agreed with the buyer, even if the invoice states that the seller grants a discount in the amount of the interest.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: VAT basis, zero financing, assessment ba ...
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