The amount of the documented court fee, which is fully or partially reimbursed by the other party, does not fall under the definition of the transaction for the supply of goods / services, VAT on such transaction is not charged. Given that the amount of documented court fee, which according to the court decision is fully or partially reimbursed to the taxpayer by the other party, does not fall under the definition of the supply of goods / services, VAT on such transaction is not charged.
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