Post by joita973 on Feb 12, 2024 8:44:56 GMT
The and services resulting in an understatement of the tax due by PLN Due to the above the Director of the Fiscal Control Office in W. determined that the Company had a surplus of input tax over the tax due to be refunded to the taxpayers bank account for December in the amount of PLN and determined an additional tax liability for the abovementioned period in the amount of PLN . The firstinstance authority indicated that the Company concluded insurance contracts for the leased items and then charged.
The contractors with the insurance costs although the insurance amount was not an element of the leasing fee. In the case of oneoff coverage of insurance costs by the lessee the Company issued a VAT invoice showing the reinvoiced insurance costs as exempt Cape Verde Email List from VAT. However in the case of coverage of insurance costs by the lessee in installments in the invoice issued the Company in addition to the reinvoiced insurance costs exempt from taxation also included the costs of servicing the insurance of the leased tax at a rate of.
In the opinion of the tax inspection authority the analysis of the leasing contracts concluded by the Company allows for the conclusion that the insurance amount was directly related to the subject of individual contracts constituting an integral part of the services and supplies provided by the company. The lessees coverage of insurance costs is a necessary condition for concluding and continuing the leasing agreement. The insurance amount is always the lessors receivable under the leasing contract i.e. a receivable for the paid provision of services. Therefore it constitutes the basis for taxation with tax on goods and services in accordance with Art. section of the Act of March on tax on goods and services Journal of Laws No.
The contractors with the insurance costs although the insurance amount was not an element of the leasing fee. In the case of oneoff coverage of insurance costs by the lessee the Company issued a VAT invoice showing the reinvoiced insurance costs as exempt Cape Verde Email List from VAT. However in the case of coverage of insurance costs by the lessee in installments in the invoice issued the Company in addition to the reinvoiced insurance costs exempt from taxation also included the costs of servicing the insurance of the leased tax at a rate of.
In the opinion of the tax inspection authority the analysis of the leasing contracts concluded by the Company allows for the conclusion that the insurance amount was directly related to the subject of individual contracts constituting an integral part of the services and supplies provided by the company. The lessees coverage of insurance costs is a necessary condition for concluding and continuing the leasing agreement. The insurance amount is always the lessors receivable under the leasing contract i.e. a receivable for the paid provision of services. Therefore it constitutes the basis for taxation with tax on goods and services in accordance with Art. section of the Act of March on tax on goods and services Journal of Laws No.