Post by joita973 on Feb 12, 2024 2:52:44 GMT -6
Section of the VAT Act through an erroneous interpretation in which the company should include the costs of insurance in the tax base for the leasing service art. of the Constitution of the Republic of Poland through improper application i.e. lack of application in the case due to the decision being based on the interpretation of Art. section of the VAT Act taking into account the content of Art. Ab of the th Directive which has not been implemented into the Polish legal system art. of the th Directive through improper application i.e. lack of application in the case and consequently the recognition.
That the insurance service is an element of the leasing service and should be taxed at the rate at which Cape Verde Email List the leasing service is taxed art. and of the Treaty of March establishing the European Community through incorrect application in the case i.e. lack of application in the case resulting in the adoption of different principles of taxation with tax on goods and services for the provision of identical on the nature of the entity providing the service pursuant to Art. point of the Civil Code.
The to the provisions of the VAT Act the leased item in a general sense does not have to be insured at all in order for the service to be provided. In support of the above statements it cited the case law of the European Court of Justice including the one cited in the contested judgment but drew different conclusions from it. The complainant also drew attention to the consequences of failure to implement Art. Ab of the th Directive. She stated that the lack of implementation of the provision of the th Directive which the Republic of Poland was obliged to implement cannot be replaced with the presumption of intention and good intentions.
That the insurance service is an element of the leasing service and should be taxed at the rate at which Cape Verde Email List the leasing service is taxed art. and of the Treaty of March establishing the European Community through incorrect application in the case i.e. lack of application in the case resulting in the adoption of different principles of taxation with tax on goods and services for the provision of identical on the nature of the entity providing the service pursuant to Art. point of the Civil Code.
The to the provisions of the VAT Act the leased item in a general sense does not have to be insured at all in order for the service to be provided. In support of the above statements it cited the case law of the European Court of Justice including the one cited in the contested judgment but drew different conclusions from it. The complainant also drew attention to the consequences of failure to implement Art. Ab of the th Directive. She stated that the lack of implementation of the provision of the th Directive which the Republic of Poland was obliged to implement cannot be replaced with the presumption of intention and good intentions.