Tax & Legal

Categories: All (2 found)

1. 24.05.2023

   ECJ: Failure to inform of the right of withdrawal exempts co ...

   In a most recent judgment, the European Court of Justice decided that a consumer is exempt from any payment obligation if he or she withdraws from a service contract concluded off-premises and which had already been performed. The entrepreneur must therefore bear the costs incurred by him due to the performance of the contract during the withdrawal period.

   Categories: European Court of Justice

   Keywords: services to consumers
2. 15.06.2011

   Clarification of place of supply of services to consumers

   The finance ministry has amended the VAT Implementation Decree to follow the European Council Regulation 282/2011 of March 15, 2011 clarifying the place of supply of services to consumers, including businesses purchasing the supply for other than business purposes.

   Categories: Official Pronouncements

   Keywords: place of supply, services to consumers