Tax & Legal

Categories: All (2 found)

1. 04.11.2015

   No VAT avoidance through clash of concept in mail order busi ...

   The Supreme Tax Court has held that the mail order provision in the VAT Act cannot be avoided by having the customer formally request the foreign supplier to arrange for transport on his behalf.

   Categories: Supreme Tax Court cases

   Keywords: mail order, VAT avoidance
2. 29.04.2015

   Mail order attempt to avoid VAT fails

   The Supreme Tax Court has held that a mail order business purporting to import goods on behalf of its customers was in reality acting on its own account, with the consequence that the sales were subject to VAT as having been made in Germany.

   Categories: Supreme Tax Court cases

   Keywords: mail order, customs clearance