Amounts set in an agreement include the VAT unless stated otherwise

As part of an agreement to provide consulting services to a commercial center, the consideration was a fixed amount plus the amount of a month lease for each lease to be signed. The consultant demanded that VAT be added to the amount of the one month's lease and that the amounts bear linkage and interest.

The Court held that the price of the transaction, in the absence of any other provision, includes the VAT component.  The Value Added Tax Law requires a merchant to issue a tax invoice if the consumer demands it. Here the consultant was requested to issue a tax invoice and has not issued it and for that reason, the Court reduced the interest for amounts not paid on time.