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Value added tax

12.10.2020. Judgment of the Department of Administrative Cases, case No SKA-464/2020 Time of collection of value added tax; Calculation of value added tax if the conditions of the customs procedure are not respected

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12.10.2020. Judgment of the Department of Administrative Cases, case No SKA-464/2020 Time of collection of value added tax; Calculation of value added tax if the conditions of the customs procedure are not respected

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13.10.2020. Judgment of the Department of Administrative Cases, case No SKA-403/2020 Competence of the court in the examination of a decision on the exclusion of a taxpayer from the value added taxpayer register; Provision of false information in the declaration as a basis for exclusion of a taxpayer from the value added taxpayer register

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13.10.2020. Judgment of the Department of Administrative Cases, case No SKA-403/2020 Competence of the court in the examination of a decision on the exclusion of a taxpayer from the value added taxpayer register; Provision of false information in the declaration as a basis for exclusion of a taxpayer from the value added taxpayer register

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26.11.2020. Judgment and Ancillary Court Decision of the Department of Administrative Cases, case No SKA-122/2020 Right of a taxpayer to make an adjustment for the value added tax for lost debts and the limitation of this right

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30.06.2020. Judgment of the Department of Administrative Cases, case No SKA-93/2020 Refund of value added tax wrongly paid by a foreign company

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30.06.2020. Judgment of the Department of Administrative Cases, case No SKA-92/2020 Existence of the deal and clarification of its elements in the application of the value added tax

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28.05.2020. Judgment of the Department of Administrative Cases, case No SKA-54/2020 Infringement of conditions of the authorization of the customs procedure „inward processing” as a basis for a custom tax debt; Application of value added tax to products imported in the customs procedure „inward processing” exceeding the quantity specified in the permit

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27.03.2020. Judgment of the Department of Administrative Cases, case No SKA-50/2020 Application of the reduced rate of value added tax for the supply of heating

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26.03.2020. Judgment of the Department of Administrative Cases, case No SKA-14/2020 Value added tax on rental deals of real estate; Obligation of a person who has not registered as a performer of economic activity to register in the Value Added Tax Register if the value of his deals reached the threshold specified in the law

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26.03.2020. Judgment of the Department of Administrative Cases, case No SKA-14/2020 Value added tax on rental deals of real estate; Obligation of a person who has not registered as a performer of economic activity to register in the Value Added Tax Register if the value of his deals reached the threshold specified in the law

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