Post by joita973 on Feb 12, 2024 9:53:18 GMT 1
The costs directly related to the basic supply of goods or services should not be included in the tax base for goods and services tax. According to the Court of first instance the general definition of the tax base in Art. section of the VAT Act corresponds to the Community regulation under Art. A. As a consequence the regulation contained in Art. A specifying the concept of tax base under Art. A should constitute an interpretative guide when interpreting Polish provisions governing the determination of the tax base.
The phrase the amount due includes the entire amount due from the buyer means that the Cape Verde Email List tax base should also include additional costs directly related to the basic supply of goods or services including commissions packaging transport and insurance costs that the supplier charges to the buyer or customer . In the opinion of the Court of First Instance the amount due for the leasing service also includes the costs of insurance of the leased item which the complaining Company as the financing party charges to the person using the item. As a result the Court found the allegation of violation of Art. section of the VAT.
Ab of the th Directive despite its lack of implementation Act. The court considering the issue of the socalled composite services found that under the applicable VAT Act of the view expressed in the judgment of the Supreme Court of May ref. no. no. III RN Mon. Pod. of no. p. LEX no. which states The division of a homogeneous comprehensive service into two separate types is an artificial division and cannot constitute the basis for dividing the amount due for this service into two parts each of which is subject to a different VATTo support its position the Company referred to the resolution of the Supreme Court into the Goods and Services.
The phrase the amount due includes the entire amount due from the buyer means that the Cape Verde Email List tax base should also include additional costs directly related to the basic supply of goods or services including commissions packaging transport and insurance costs that the supplier charges to the buyer or customer . In the opinion of the Court of First Instance the amount due for the leasing service also includes the costs of insurance of the leased item which the complaining Company as the financing party charges to the person using the item. As a result the Court found the allegation of violation of Art. section of the VAT.
Ab of the th Directive despite its lack of implementation Act. The court considering the issue of the socalled composite services found that under the applicable VAT Act of the view expressed in the judgment of the Supreme Court of May ref. no. no. III RN Mon. Pod. of no. p. LEX no. which states The division of a homogeneous comprehensive service into two separate types is an artificial division and cannot constitute the basis for dividing the amount due for this service into two parts each of which is subject to a different VATTo support its position the Company referred to the resolution of the Supreme Court into the Goods and Services.