Greece vs “VAT Ltd.”, May 2022, Tax Court, Case No 2074/2022

Posted on | By Courts of Greece | No comments
Category: Disallowed Deduction, Services and Fees, VAT and Customs Valuation | Tag: , ,
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This case deals with VAT treatment of disallowed deductions for intra-group services.

Following an audit, an adjustment of the taxable income was issued to “VAT Ltd.” by the tax authorities where intra-group services had been disallowed and VAT had been adjusted as a result.

“VAT Ltd.” disagreed with the adjustment and filed an appeal.

Judgement of the Tax Court

The Tax Court upheld the assessment of the tax authorities.

 
Click here for English translation

gr-ded-ath-2074_2022

Related Guidelines

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TPG2022 Chapter VII paragraph 7.44 This section discusses the definitional issues related to low value-adding intra-group services for applying the elective, simplified approach discussed under Section D.2. It starts by indicating the characteristics that services must have in order to qualify as low-value-adding intra-group services for applying the elective, simplified approach. It then identifies a...

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