Post by joita973 on Feb 12, 2024 8:52:54 GMT
Tax of October which provides for the possibility of reinvoicing insurance services accompanying leasing. . In response to the complaint the Director of the Tax Chamber requested its dismissal maintaining the position expressed in the contested decision. . Judgment of the Administrative Court of the first instance. . Acting pursuant to Art. ppsa the Provincial The Administrative Court in Wrocaw dismissed the above complaint. . Pointing to the reasons for its judgment the court of the first instance stated that the concept of the amount due turnover from the sale should be combined.
with the concept of remuneration due to the seller for his services to the buyer. Regulation resulting Cape Verde Email List from Art. section of the VAT Act is the equivalent of Art. Aa of the th Directive. Pursuant to Art. Aa the taxable amount is anything that constitutes consideration which a supplier of goods or services has received or is expected to receive from a purchaser. The rate He also referred to the case law of the benefits case C between Card Protection Plan Ltd CPP and the Commissioners of Customs and Excise case C Levob Verzekeringen BV OV Bank.
Staatssecretaris van Financien case C Aktiebolaget NN v. Skatteverket. . In the case of providing a leasing service together with insurance of the leased item we are dealing with one service the tax base of which should also include the costs of insurance of the leased item and a uniform tax rate applicable to the basic service should be applied. Insurance is closely related to the leasing service and is secondary supplementary to it. These are not separate services but elements of a whole constituting one service from an economic point of view.
with the concept of remuneration due to the seller for his services to the buyer. Regulation resulting Cape Verde Email List from Art. section of the VAT Act is the equivalent of Art. Aa of the th Directive. Pursuant to Art. Aa the taxable amount is anything that constitutes consideration which a supplier of goods or services has received or is expected to receive from a purchaser. The rate He also referred to the case law of the benefits case C between Card Protection Plan Ltd CPP and the Commissioners of Customs and Excise case C Levob Verzekeringen BV OV Bank.
Staatssecretaris van Financien case C Aktiebolaget NN v. Skatteverket. . In the case of providing a leasing service together with insurance of the leased item we are dealing with one service the tax base of which should also include the costs of insurance of the leased item and a uniform tax rate applicable to the basic service should be applied. Insurance is closely related to the leasing service and is secondary supplementary to it. These are not separate services but elements of a whole constituting one service from an economic point of view.