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- ...
06.03.2013 Equipment given away to sell supplies not a sample The Supreme Tax Court has held that the free gift of test equipment in order to sell the supplies needed to operate it is not free of VAT as a sample of goods. Categories: Supreme Tax Court casesKeywords: sample, free gift
01.09.2011 VAT-free samples The finance ministry has amended its definition of a VAT-free sample to reflect the ECJ judgment C-581/08 EMI of September 30, 2010. Categories: Official PronouncementsKeywords: VAT-free, sample
