- Court ruling on June 5, 2024 (case file I FSK 1501/20)
- Grants from a foundation for joint venture projects cannot be charged into VAT taxable base
- Ruling based on the fact that grants do not directly impact price
- Decision made under Article 29a of the VAT Act
Source: kpmg.com
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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