01.05.2024 ECJ: Free-of-charge supplies of heat to other taxable person ... Following a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice decided that the transfer free of charge of heat produced by a taxable person to other taxable persons is treated as a VATable supply of goods for consideration. It is irrelevant in that regard whether the recipients use the heat for purposes entitling to an input VAT deduction. Categories: European Court of JusticeKeywords: free-of-charge, Supply of goods
27.11.2013 Payment to agent for free-of-charge mobile phone is third-pa ... The Supreme Tax Court has held the payment of an "equipment bonus" to a mobile phone agent to be a payment by a third-party for a taxable sale to the customer. Categories: Supreme Tax Court casesKeywords: mobile phones, sample, handset, free-of- ...
05.01.2011 No stock option expense before exercise The Supreme Tax Court has held that a company incurred no expense in the issue of free-of-charge stock options to its staff. Categories: Supreme Tax Court casesKeywords: exercise, option grant, stock options, f ...
