- Contracts for supplying spare parts often include clauses requiring timely and precise delivery.
- Penalties for late delivery do not reduce the VAT taxable base.
- The “double track” VAT system applies to violations in spare parts supply agreements.
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.
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