20.08.2015 VAT-free intra-community supply must be supported by require ... The Supreme Tax Court has held that the required documentation in support of a tax-free intra-community supply cannot be substituted by other evidence. Categories: Supreme Tax Court casesKeywords: intra-community supply, VAT-free, docume ...
01.09.2011 VAT-free samples The finance ministry has amended its definition of a VAT-free sample to reflect the ECJ judgment C-581/08 EMI of September 30, 2010. Categories: Official PronouncementsKeywords: VAT-free, sample
09.01.2011 VAT on extended car warranty The finance ministry has accepted as a precedent a Supreme Tax Court ruling that a payment to a motor car dealer for an extended warranty is subject to VAT. Categories: Official PronouncementsKeywords: VAT-free, Extended car warranty, motor c ...