Taxability of amounts on termination of contracts – A brief note on ECJ ruling in matter of Vodafone portugal and Indian scenario

This presentation gives some thoughts and comparisons on the taxability of termination contracts, comparing the ECJ jugmnet in the Vodafone-case with UK and Indian regulation and case law.

Source Taxlawscope

See also ECJ case C-43/19 (Vodafone Portugal) – Judgment – Termination fees subject to VAT