The Supreme Tax Court has held that the required documentation in support of a tax-free intra-community supply cannot be substituted by other evidence. Continue reading
Tax & Legal
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.
The finance ministry has accepted as a precedent a Supreme Tax Court ruling that a payment to a motor car dealer for an extended warranty is subject to VAT.