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Court Rules Bulk Discount, Not Free-of-Charge Delivery, Under VAT Act Article 7(2)

  • Court ruling on July 24, 2024 (case file FSK 1470/20)
  • Larger volume of goods to contractors for same payment considered bulk discount
  • Not considered free-of-charge delivery under Article 7(2) of VAT Act

Source: 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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