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Post by joita973 on Feb 12, 2024 4:45:44 GMT -4
customer or third party in respect of activities performed including subsidies directly related to the price of such supplies. The provision of the Directive uses the concept of remuneration that the supplier or service provider has received or is to receive and the Polish legislator determines the turnover which is the amount due in respect of sales. Despite the differences in nomenclature it should be assumed that these concepts correspond to each other. As stated in Art. Aa of the Sixth Directive the tax base also includes taxes Cape Verde Email List fees and similar charges excluding value added tax. However in accordance with Art. Ab of the Sixth Directive the tax base includes additional costs such as commissions packaging transport and insurance costs which the supplier charges to the buyer or customer. According to this regulation each cost directly related to the supply of goods or the provision of services charged by. The supplier to the buyer or customer should be included in the tax base. . The VAT Act does not contain a separate regulation equivalent to Art. A of the th Directive. The national legislator did not specify what elements should be taken into account when determining the tax base considering it sufficient of the tax base. This does not mean however that any additional.
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