23.10.2014 Minicabs cannot claim reduced rate VAT for taxis The Supreme Tax Court has held that minicabs cannot claim the same reduced rate of VAT as taxis, except for ambulance services under a common contract with a health fund. Categories: Supreme Tax Court casesKeywords: reduced rate, minicabs, Taxis
14.05.2014 Reduced rate VAT on e-books up to national court? An ECJ advocate general has suggested the court rule that it is for the national court to decide whether e-books are seen as comparable to printed books by the local market and therefore eligible for the same reduced rate of VAT. Categories: From EuropeKeywords: reduced rate VAT, reduced rate, e-books
11.01.2012 Right to electric power duty relief lost on merger The Supreme Tax Court has upheld a Customs decision to refuse to allow transfer of a merged company’s right to manufacturing relief from its electric power duty to the surviving entity. Categories: Supreme Tax Court casesKeywords: reduced rate, electric power duty, merge ...
12.05.2011 No reduced-rate VAT on horses other than for food The ECJ has ruled in two cases that the reduced-rate VAT on the sale of horses must be restricted to animals intended for slaughter for food or fodder. Categories: From EuropeKeywords: reduced rate, horses
