Key developments in VAT concern the following: in Lebara, the CJEU sets out the VAT treatment of supplies of phonecards; in Deutsche Bank, the AG concludes that discretionary portfolio management services supplied to individuals should be treated as taxable; in Baumarkt, the AG opines on what partial exemption calculations are permissible; and a case is brought in the FTT which will consider whether it is possible to recover input tax in respect of commercial postal services.
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Key developments in VAT concern the following: in Lebara, the CJEU sets out the VAT treatment of supplies of phonecards; in Deutsche Bank, the AG concludes that discretionary portfolio management services supplied to individuals should be treated as taxable; in Baumarkt, the AG opines on what partial exemption calculations are permissible; and a case is brought in the FTT which will consider whether it is possible to recover input tax in respect of commercial postal services.
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