In the case of early termination of contracts, the question of proper assessment of agreed payments between parties for VAT purposes is quite often. In this context, we would like to draw your attention to the judgment of the European Court of Justice in a case concerning the early termination of a contract for telecommunication services with agreed a minimum commitment period.
Archives for November 13, 2019
Contrary to previous years, the year-end top-up obligation will be different in 2019. Earlier, by the end of the business year, companies had to investigate whether they are subject to a tax advance supplement (also known as top-up obligation). In this article, we are focusing on the related changes.