D - 124 instruction on day of taxable supply
The purpose of this instruction is to clarify uncertainties which in the past led to frequent misinterpretations of the law by VAT payers in respect of fixing the day of taxable supply in different cases of sale of goods, such as sale based on different types of purchase agreements, sale by installments partial or repeated sale and mail-order sale.
The information in this newsletter is correct to the best of our knowledge and belief at the time of going to press. Specific advice should be sought, however, before investment and other decisions are made.
Please address any questions to:
Tax and legal advisory services:
Paul Antrobus
Audit and accounting advisory services:
Magdalena Soueek
Business advisory services:
John Weste,
Arthur Andersen Prague, tel: +42 2 2440 1300, or enter text search 'Arthur Andersen' and 'Business Monitor'.
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