VAT news tagged as "Intermediary"


German VAT on intermediary discounts

February 23rd, 2014

The European Court of Justice (ECJ) has provided guidance on situations where an intermediary provides a discount on services, and the resulting German VAT treatment. Germany VAT discounts The case in question concerned a German holiday agent (intermediary).  It sold on the holiday packages of tour operators to final customers.  In return, it received a …