A view, that the taxpayer has a right to claim the input VAT deduction from advertising services only if they prove certain economic impacts of the invoiced advertising services on their business activities is incorrect and at the same time it is…
Slovak legislation is not in compliance with EU law, when it precludes refund of VAT that was charged and paid several years after delivery of the goods, on the grounds that the limitation period for the exercise of that right began to pass on the…
On 4 October 2017, the Court of Justice of the European Union (CJEU) released its judgment in the case C-164/16 „Mercedes Benz Financial Services UK Ltd.”, concerning the criteria for determination whether a lease agreement falls to be treated as a…
