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JCEU in Vodafone case: amounts charged for early termination of contracts are subject to VAT

JCEU in Vodafone case: amounts charged for early termination of contracts are subject to VAT

Opinion material by Victoria Dobre, Senior Manager of Indirect Taxes, and Silvana Balea, Manager of Indirect Taxes, Deloitte Romania

 

The Court of Justice of the European Union (CJEU) has confirmed, in a recently issued decision, that the compensatory amounts paid by customers for early termination of contracts, for reasons attributable to them, are subject to VAT.

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For more information, please see the Romanian version of the article, here.

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DELOITTE AUDIT SRL