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Court Case on application of insurance premium tax (IPT) and VAT treatment of demolition services

On 11 April 2019, Finland’s Supreme Administrative Court (SAC) published decisions in two cases involving indirect taxes, one addressing the application of insurance premium tax (IPT) and the other the VAT treatment of demolition services. Both decisions follow preliminary rulings in the cases issued by the Court of Justice of the European Union (CJEU).

Source Deloitte

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