Post by joita973 on Feb 12, 2024 8:33:48 GMT
The No. item as amended in the legal status in force in the entity providing leasing services should include in the tax base these services costs of insurance of the leased item Justification . Decision to submit a legal issue for resolution By resolution of March ref. no. No. I FSK Supreme Administrative Court acting pursuant to Art. of the Act of August Law on Proceedings before Administrative Courts Journal of Laws No. item as amended hereinafter referred to as ppsa presented a legal issue of concern to a panel of seven judges of this court for resolution.
Serious doubts that emerged during the examination of the cassation appeal of V. SA in W. from the judgment of the Provincial Administrative Court in Wrocaw of December ref. no. no. I SAWr issued in the case following a Cape Verde Email List complaint by this Company decision of the Director of the Tax Chamber in W. of May No. ... regarding the tax on goods and services for December whether in in the light of art. section of the Act of March on tax on goods and services Journal of Laws No. item as amended in the legal status in force in the entity providing leasing services should include these in the tax base services costs of insurance of the leased item.
The state of the case presented by the Court of First Instance showed that as a result of the tax audit carried out in V. ... SA in W. it was established that the Company had overstated the difference between the input tax and the tax due for refund as shown in the VAT return for December to the bank account for the amount of PLN . The above overstatement amount was influenced among others by reinvoicing by the taxpayer to lessees of the costs of insurance of own fixed assets using the exemption from tax on goods.
Serious doubts that emerged during the examination of the cassation appeal of V. SA in W. from the judgment of the Provincial Administrative Court in Wrocaw of December ref. no. no. I SAWr issued in the case following a Cape Verde Email List complaint by this Company decision of the Director of the Tax Chamber in W. of May No. ... regarding the tax on goods and services for December whether in in the light of art. section of the Act of March on tax on goods and services Journal of Laws No. item as amended in the legal status in force in the entity providing leasing services should include these in the tax base services costs of insurance of the leased item.
The state of the case presented by the Court of First Instance showed that as a result of the tax audit carried out in V. ... SA in W. it was established that the Company had overstated the difference between the input tax and the tax due for refund as shown in the VAT return for December to the bank account for the amount of PLN . The above overstatement amount was influenced among others by reinvoicing by the taxpayer to lessees of the costs of insurance of own fixed assets using the exemption from tax on goods.