- Additional charges determined by the judge may require price adjustment.
- The Italian Revenue Agency examined the VAT relevance of sums paid as price adjustments in a contract.
- When the sum paid corresponds to additional direct and indirect costs incurred by the service provider, it is considered a supplementary fee.
- This supplementary fee increases the VAT taxable base.
- The case involved a construction contract where work was repeatedly suspended due to changes requested by the client.
Source: eutekne.info
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.
