PwC | PwC Blogs
  • Tax & Legal
  • Sprachauswahl: GermanEnglish
  • Tax & Legal

Schlagwörter: instalments (1 gefunden)

  1. 03. Juni 2022

    Update - ECJ: VAT on entire amount of brokerage commission p ...

    In the case of a one-time brokerage service, the entire fee is subject to VAT in the year in which the service is rendered. This also applies if payment of the fee is spread in equal annual installments over the subsequent years. With its decision the European Court of Justice (ECJ) answers the request for a preliminary ruling submitted by the Federal Tax Court and confirms its case law that VAT is due at the time services are supplied, even where payment relating to the transaction carried out was not yet received.

    Kategorien: From Europe
    Schlagwörter: brokerage commission, instalments
Kategorien AlleConstitutional Courte:pwcEuropean Court of JusticeFrom EuropeJapanese Business Network (JBN) NewsflashLegislationOfficial PronouncementsPwC ReportsSupreme Tax Court casesTax & Legal NewsTax & Legal NewsflashTax CourtTransfer pricing

Kontakt

Klaus Schmidt

Klaus Schmidt

Partner
München

Tel.: +49 89 5790-6706

Folgen Sie mir auf LinkedInE-Mail IconE-Mail

Follow us

Twitter IconTwitter LinkedIn IconLinkedIn YouTube IconYouTube Instagram IconInstagram
Tax & LegalRSS-Feed

© 2017 - 2022 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

  • Impressum
  • Rechtliche Hinweise
  • Nutzungsbedingnungen
  • Datenschutzerklärung