07.11.2022 Supreme Tax Court: Knowledge test for prospective taxi drive ... In a recent decision the Supreme Tax Court held that the local knowledge test for aspiring taxi drivers is a VAT-free service. Although the tax office and the court of first instance had ruled otherwise for several reasons, the Supreme Tax Court referred to the overriding EU VAT Directive for its conclusion in the case of dispute. Categories: Supreme Tax Court casesKeywords: VAT Exemption, Taxis
23.10.2014 Minicabs cannot claim reduced rate VAT for taxis The Supreme Tax Court has held that minicabs cannot claim the same reduced rate of VAT as taxis, except for ambulance services under a common contract with a health fund. Categories: Supreme Tax Court casesKeywords: reduced rate, minicabs, Taxis
27.02.2014 Lower taxi VAT rate only justified if noticeable difference ... The ECJ has held that a lower VAT rate for taxis is only justified if there is a – for the customer – noticeable difference in the service. Categories: From EuropeKeywords: public transport, Taxis
