Post by joita973 on Feb 12, 2024 9:00:59 GMT
The paragraph. and art. section and . Turnover is the amount due from sales less the amount of tax due. The amount due includes the entire benefit due from the buyer. Turnover is increased by grants subsidies and other payments of a similar nature received that have a direct impact on the price amount due of goods supplied or services provided by the taxpayer less the amount of tax due. . The interpretation of the legal norm derived from this provision in the scope covered by the abovementioned provision was the subject of considerations by the courts of first instance against the background of the applicable VAT Act.
The prevailing view in the judgments of provincial administrative courts is that in the case of a leasing Cape Verde Email List contract we are essentially 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 as insurance is closely related to leasing service and is of a supplementary nature in relation to it e.g. judgments of the Provincial Administrative Court in Wrocaw of December reference number I SAWr and of January reference number I SA Wr M.Pod. judgment of the Provincial Administrative Court.
In Warsaw of December reference number III SAWa similarly in connection with of the lease agreement judgment of the Provincial Administrative Court in Pozna of February reference number I SAPo M. Pod. . A different position was taken by the Provincial Administrative Court in Warsaw in the judgment of March reference number no. III SAWa assuming that insurance services for leased items and leasing services should not be treated as a benefit that according to objective criteria can be considered as one benefit. . Moreover as was also raised in the decision a similar view although under the Act of January on tax on goods.
The prevailing view in the judgments of provincial administrative courts is that in the case of a leasing Cape Verde Email List contract we are essentially 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 as insurance is closely related to leasing service and is of a supplementary nature in relation to it e.g. judgments of the Provincial Administrative Court in Wrocaw of December reference number I SAWr and of January reference number I SA Wr M.Pod. judgment of the Provincial Administrative Court.
In Warsaw of December reference number III SAWa similarly in connection with of the lease agreement judgment of the Provincial Administrative Court in Pozna of February reference number I SAPo M. Pod. . A different position was taken by the Provincial Administrative Court in Warsaw in the judgment of March reference number no. III SAWa assuming that insurance services for leased items and leasing services should not be treated as a benefit that according to objective criteria can be considered as one benefit. . Moreover as was also raised in the decision a similar view although under the Act of January on tax on goods.