Amounts whose payment has a direct economic link to the supply of goods and services under a contractual agreed terms and conditions represent the supply of goods or services for remuneration, regardless of the description of such amounts as penalty, fee, refund, compensation, etc. The same shall apply in the case of early cancellation of a contract on the basis of which there is or has been a repeated supply of goods or services
Source: info.leitnerleitner.com
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