Tax & Legal

Categories: All (2 found)

1. 10.06.2025

   Allocation of total sales price for „best value menu“ with d ...

   In a most recent judgment, the Supreme Tax Court held that a method for allocating a standardized total price for a certain product that results in a proportionate sales price for a combination of goods (here: „economical menu” or “best value meal“ in the „system gastronomy“) that is higher than the individual sales price is not appropriate.

   Categories: Supreme Tax Court cases

   Keywords: VAT adjustment, fastfood, sale of foodst ...
2. 09.01.2011

   VAT on advance payment can only be reduced on actual refund

   The Supreme Tax Court has held that the VAT on an advance payment can only be reduced when the payment is returned.

   Categories: Supreme Tax Court cases

   Keywords: Advance payment, actual refund, turnover ...