In a most recent decision, the General Court of the EU held that a person appointed as tax representative may be liable for payment of the VAT and that a tax representative who is not appointed as the person liable for payment of VAT but who is responsible for various formal administrative functions (e. g. carrying out VAT filing obligations) cannot be held jointly and severally liable for the VAT due given the observance of the principle of proportionality.
The finance ministry has issued a decree instructing tax offices to follow the Ibero Tours ECJ judgment to the effect that a discount offered by an agent at his own expense does not affect the VAT on the amount paid for the supply.
The Supreme Tax Court has held that a country distribution agent for a US fund selling shares through a network of independent agents rendered a VAT-able service rather than acting as a VAT-free agent.
