Post by joita973 on Feb 12, 2024 9:45:03 GMT 1
The tax liability for this period in the amount of PLN . . The appeal body upheld the position of the tax inspection authority as to the validity of including the costs of insurance of the subject of the leasing contract in the tax base while correcting the surplus of input tax over the tax due due to the incorrect determination of the moment of tax liability arising from the implementation of leasing contracts. In the opinion of the appeal body the entire benefit due from the buyer referred to in Art. section of the VAT Act includes both the agreed rent and the cost of insurance of the leased item regardless of whether the insurance costs are a component of the rent or an additional burden on the user. The reinvoicing of insurance costs.
Is not accompanied by insurance benefits provided by the Company with the help of a subcontractor to Cape Verde Email List the purchaser. Insurance costs are closely related to the taxable activity which is the leasing service. They constitute a pricesetting element and as a fee payable by the user for the performance of the contract they constitute turnover. The appeal body also explained that reinvoicing services is not correct when the insurance of the leased item is purchased in its own name and for its own benefit. If the company purchased insurance services in order to provide a leasing service then their costs should be treated as a component of the final service and the tax rate appropriate for the given activity should be applied.
The company insures the goods on its own behalf and for is carried out mainly to protect its interests as it obtains amounts resulting from the insurers liability. He did not share the Companys position that the insurance contract is concluded for the benefit of the beneficiary. The insurance protects the user only to the extent agreed by the parties in the leasing agreement. In the Companys situation we are not dealing with a separate service performed on its own behalf but on the clients account as referred to in Art. of the th Directive.The the case under consideration insurance services are ancillary services to the basic service leasing services. If the company purchased insurance services in order to provide a leasing service then their costs should be treated as a component of the final service and the tax rate appropriate for the given activity should be applied.
Is not accompanied by insurance benefits provided by the Company with the help of a subcontractor to Cape Verde Email List the purchaser. Insurance costs are closely related to the taxable activity which is the leasing service. They constitute a pricesetting element and as a fee payable by the user for the performance of the contract they constitute turnover. The appeal body also explained that reinvoicing services is not correct when the insurance of the leased item is purchased in its own name and for its own benefit. If the company purchased insurance services in order to provide a leasing service then their costs should be treated as a component of the final service and the tax rate appropriate for the given activity should be applied.
The company insures the goods on its own behalf and for is carried out mainly to protect its interests as it obtains amounts resulting from the insurers liability. He did not share the Companys position that the insurance contract is concluded for the benefit of the beneficiary. The insurance protects the user only to the extent agreed by the parties in the leasing agreement. In the Companys situation we are not dealing with a separate service performed on its own behalf but on the clients account as referred to in Art. of the th Directive.The the case under consideration insurance services are ancillary services to the basic service leasing services. If the company purchased insurance services in order to provide a leasing service then their costs should be treated as a component of the final service and the tax rate appropriate for the given activity should be applied.