Podcasts & briefing documents: VAT concepts explained through ECJ/CJEU cases on Spotify

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Taxable transactions

• Barter Transactions

• Composite vs. Single Supply

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Place of supply 

• Fixed Establishment

• Chain Transaction

 

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Taxable Amount

• Reductions of the Taxable Amount through Rebates

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Deductibility of VAT

• VAT Deduction Rules and Invoice Requirements

• Recovery of VAT if unduly paid

• Right to Deduct VAT even if VAT on prior transactions have not been paid