BEL (90/31)

No. 5460

Decision given 7 December 1990.

Ex gratia payment made by customer for VAT appellant had failed to charge – Whether taxable – Appellant collected retrospectively from a client VAT not charged before appellant registered – Client’s reimbursement called an ex gratia payment – Whether appellant should pay VAT on this payment – Value Added Tax Act 1983, sec. 2, 9, 10 – Whether the assessment was out of time – Value Added Tax Act 1983, Sch. 7, para. 4.

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