The Court of Cassation, in ordinance no. 20909 on July 18, 2023, ruled that the VAT taxable base must include all consideration received, including any additional amounts owed by the supplier based on contractual terms. A case involved a company managing an alternative mobility system and parking lots for a municipality, where VAT refund was partially denied. The court clarified that the VAT base is unitary, and different rates cannot be applied for individual services under a single contract unless specifically identified. Administrative practice also supports applying the higher rate to an undifferentiated consideration. To benefit from different rates, the amounts for distinct services must be accurately distinguished.
Source: eutekne.info
