Supplier’s right to increase price due to VAT exemption cancellation: legal implications and court decisions.

• Canceling the VAT exemption allows the supplier to increase the price by the amount of the tax
• A company provided a bank with the right to use foreign software under a sublicense agreement
• Changes in tax legislation led to an increase in price due to VAT
• Court decisions were based on the interpretation of civil and tax laws
• The Supreme Court supported the decision that prices should be increased to include VAT
• The changes in legislation did not shift the burden of VAT from the buyer to the seller

Source: garant.ru

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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