In a decision dated April 9, 1996, the Commercial Supreme Court reasserted the principle under which, in the absence of a proven agreement between parties to a contract as to the final VAT charge, it must be borne by the party that is liable to VAT under tax law - i.e., the service supplier or the seller in the case of sale of goods.
Consequently, where a price is mentioned in a contract without indication of VAT, the price is presumed to include VAT.
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