Words and Phrases - "granting of credit"
Vega International Car Transport and Logistic — Trading GmbH v. Dyrektor Izby Skarbowej w Warszawie, ECLI:EU:C:2019:412 (European Court of Justice, 8th Chamber)
Summary UnderTax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (g)
a parent’s funding of fuel costs of subsidiaries was a provision of credit rather than a purchase and on-sale of the fuel
The business of the subsidiaries of Vega International included the transport of commercial vehicles from the manufacturer to customer....