20.01.2014 Project consideration in a public/private partnership split ... The Supreme Tax Court has upheld a lower court decision to the effect that the payments to the project partner within a public/private partnership can be split between repayment of principal (payment for the capital investment) and VAT-free interest. This split is possible, even if the exact amounts are not known when the contract is signed. Categories: Supreme Tax Court casesKeywords: public/private partnership, builder, cap ...
