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"
- EU Operation Goliath: EPPO Secures Germany’s First Criminal Organization Conviction in €200M VAT Fraud
- EU Parliament Calls for Stronger Coordination Against VAT Fraud
- EU backs anti-VAT fraud measures extension until 2030
- EU Launches NCTS Phase 6 for Modernized Customs and Transit Procedures
- ECJ Customs C-844/24 (Labroix) – ECJ Allows EU-Wide Statistical Prices for Customs Valuation Only as a Last Resort
