Proportion of deductible input VAT relating to mixed used buildings is generally determined based on an area based allocation formula. With judgment dated 7 May 2014 (V R 1/10), the Federal Fiscal ...
Seven years after relevant judgments from the CJEU, the Belgian VAT authorities now (broadly) allow the recovery of input VAT beyond the standard Belgian limitation period of three years, subject ...
By: Recovering accumulated excess input value-added tax (VAT) has always put our VAT-registered taxpayers in a quandary on what is the best means to get back the excess tax payment when it amounts to ...
When a local government enters into a service contract without knowing that the service is exempt from value-added tax (VAT) and determines and pays the service fee including VAT, the Supreme Court ...
Accounting for VAT by a business should be a simple exercise. You simply take the VAT charged by you on your sales, deduct the VAT charged to you by your suppliers, and pay the difference over to the ...
Businesses that offer loyalty, cash-back or fee-reduction programmes should take note of a recent Tax Court judgment ...
The legal provisions on refunding input value-added tax (VAT) upon dissolution of the company or upon the change of VAT status was unaffected by the TRAIN law. However, the TRAIN implementing ...
The Bahamian insurance industry yesterday urged the Government to clarify which inputs it will be allowed to claim Value-Added Tax (VAT) credits on during the 2015 first half, a leading carrier saying ...
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