This question cannot be answered unequivocally. The dividing line in compensation between payment for damage suffered (non-taxable) and compensation paid as consideration for a performance performed for consideration (which is taxable) is a thin/difficult distinction. We will discuss this subject on the basis of a case study and the judgment of the ECJ Lubbock Fine & CO of 15 December 1993, no. C-63/92.
Source: btwinstituut.nl
Latest Posts in "European Union"
- Comments on ECJ C-232/24 (Kosmiro): Where does credit end and debt collection begin?
- ViDA Public Debate: Summary of Implementation Dialogue with Commissioner Hoekstra (European Commission Website)
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
