The inframarginal electricity levy (IME) is temporary legislation capping the revenue of electricity producers for the period December 1, 2022 through July 1, 2023
The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2024 have been summarized for your ...