27.09.2024 Deduction of input VAT upon supply of electricity to tenants The supply of electricity to tenants is an independent main service and distinct from the otherwise tax-free rental, and the VAT from the purchase of the photovoltaic systems is deductible for the landlord as input VAT. Categories: Supreme Tax Court casesKeywords: input tax deduction, ancillary service, ...
02.11.2023 ECJ: Subscription bonus to new subscribers – gifts of small ... In a referral from Portugal the ECJ was asked on the VAT situation in case of the supply of a subscription gift of small value in the form of tablets or smartphones to new subscribers of consumer protection magazines. In its opinion, the ECJ saw the circumstances of the case to suggest that the provision of a subscription bonus is an ancillary service connected with a main service because the bonus was only granted to increase the number of subscribers to the magazines and thus contributed to improve the profit situation of the plaintiff. Categories: European Court of JusticeKeywords: ancillary service, free gift
09.05.2023 ECJ: Rental of equipment and machinery in connection with VA ... Following a request for a preliminary ruling from the German Supreme Tax Court, the ECJ decided that the VAT exemption in connection with the letting of immovable property as provided in Article 135 of the VAT Directive may also apply to the letting of permanently installed equipment and machinery where that letting constitutes a supply ancillary to a principal supply of the lease of a building and if it constitutes from an economic point of view one single supply. Categories: European Court of JusticeKeywords: ancillary service, VAT Exemption, proper ...
12.06.2014 Hotel meals in a package are ancillary to the accommodation The Supreme Tax Court has held that hotel meals provided as part of a package are ancillary to the main service of an hotel of providing accommodation. Full-board and half-board packages are therefore taxable as accommodation. Categories: Supreme Tax Court casesKeywords: ancillary service, accommodation, hotel ...
26.01.2011 Trade association seminar VAT The Supreme Tax Court has held that trade association seminars are, as such, VAT-free, although opulent meals in the interests of networking are not. Categories: Supreme Tax Court casesKeywords: Seminar, trade association seminars, net ...
