- BMF guidance of 11 June 2024 addresses VAT treatment of grants
- Boundary between payment for a supply and non-taxable grant determined by recipient and purpose of grant
- Examples provided to illustrate boundary: one involving management service agreement, another involving license agreement
- BMF guidance must be applied in all open cases according to VAT Application Decree
- Distinction between payment for benefit and non-taxable grant based on recipient and purpose of grant
Source: assets.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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