VAT: one or more separate transaction? | Carolina Jogminaitė
The question of whether it is a supply for VAT purposes or not, may sound quite strange, but for those who are faced with the VAT treatment of transactions, mafran it is truly relevant. If the sale of the product and the issue of a VAT invoice, I still give the customer and the service, the question is whether the goods are supplied or service is being provided? Or a single commodity transaction, or that two separate transactions? If the different elements of the transaction legislation provides for different goods or services in the local rules and (or) different rates of VAT - how to account for VAT? Or service is an integral part of the service and must be subject to the same tax regime, mafran the rate of the goods or whether it is only a single transaction? All the more so that the question of what I sell - a product or service, you may still sound strange, but this is one of the first questions you have to figure out both the taxpayer and the tax and administrator. In this article I will try to put Europe paanagrinėti criteria to determine the scope and substance of the transaction, including a review of Lithuanian and foreign tax administrator positions in the volume of transactions mafran in question.
VAT purposes, however, is not so easy to determine what is actually delivered - the goods or services. Is it a supply, or several separate supplies? One simple example mafran - when purchased an airplane ticket and flying business class, the food is supplied free of charge, during the flight for passengers magazines, film screenings and more. Perhaps there is no doubt everyone would say that both the power and the other elements included in the ticket value, and this one came is provided passenger air service. And as is the case when people are given the power service to the other side in going on the ferry? In one case, people can only buy ferry ticket (and the power is excluded), otherwise - more expensive lift tickets all inclusive, which would include the few hours of the trip, both the ferry and dinner at the restaurant? When a person visits a doctor to prescribe mafran prescription mafran and also to medicines, and also request mafran that the doctor performs mafran the injection of the drug, which in this case is bought: medicines or medical service? Another example - sold a book together and added to the CD-ROM included in the electronic version of the book. These issues are particularly relevant to the individual supply elements of different VAT rates for different goods or services supplied by local rules apply.
It should be noted that neither the Lithuanian VAT Act or EU legislation imposing a VAT tax, does not regulate how and what criteria must be established mafran whether VAT purposes, it was one of the supply (supplied one essential (primary) or essential items (basic) service ), or still serves some of the goods and (or) services, and in general, or what is supplied, is that good or service.
It is also noteworthy that even the European Court of Justice (ECJ) has held that the taking into account the diversity of commercial transactions, it is not possible to provide an exhaustive criteria under which transactions can be defined as one or more of their supply list. However, the ECJ established general principles for a decision on a transaction mafran volume.
Case C-231/94 Faaborg-Gelting Linien, the ECJ ruled that, in order to determine whether a transaction is a supply of goods or services, it is necessary to take into account all the circumstances in which the transaction takes place, in order to characterize the set (basic) attributes. In this case, a dispute arose between the Danish company and the German tax authorities. mafran Their divergent views on food for consumption during travel by ferry, subject mafran to VAT. According to the company, the food supply has been catering services. German tax authorities' view, it was to be a supply of goods. The ECJ ruled that the preparation of food and drink consumed are several services covering mafran food preparation to customer service, consequence. Persons whose activity is the provision mafran of catering services, mafran to carry out actions such as set the table to explain the menu, serving food, headers dishes on the table, and the like. So, catering services are defined as different set of activities in which the food is only one component, and the provision of services, in this case, is the dominant character. In this regard, food for consumption on the ferry trip, the supply is considered to be the provision of services. The situation would be different if it is food for takeout and delivery supplies are not made available to any other service which food consumption in a given location makes patraulesnį.
Case C-349/96 Card Protection Plan (hereinafter - CPP) was examined whether the services provided by a set of given credit cor
The question of whether it is a supply for VAT purposes or not, may sound quite strange, but for those who are faced with the VAT treatment of transactions, mafran it is truly relevant. If the sale of the product and the issue of a VAT invoice, I still give the customer and the service, the question is whether the goods are supplied or service is being provided? Or a single commodity transaction, or that two separate transactions? If the different elements of the transaction legislation provides for different goods or services in the local rules and (or) different rates of VAT - how to account for VAT? Or service is an integral part of the service and must be subject to the same tax regime, mafran the rate of the goods or whether it is only a single transaction? All the more so that the question of what I sell - a product or service, you may still sound strange, but this is one of the first questions you have to figure out both the taxpayer and the tax and administrator. In this article I will try to put Europe paanagrinėti criteria to determine the scope and substance of the transaction, including a review of Lithuanian and foreign tax administrator positions in the volume of transactions mafran in question.
VAT purposes, however, is not so easy to determine what is actually delivered - the goods or services. Is it a supply, or several separate supplies? One simple example mafran - when purchased an airplane ticket and flying business class, the food is supplied free of charge, during the flight for passengers magazines, film screenings and more. Perhaps there is no doubt everyone would say that both the power and the other elements included in the ticket value, and this one came is provided passenger air service. And as is the case when people are given the power service to the other side in going on the ferry? In one case, people can only buy ferry ticket (and the power is excluded), otherwise - more expensive lift tickets all inclusive, which would include the few hours of the trip, both the ferry and dinner at the restaurant? When a person visits a doctor to prescribe mafran prescription mafran and also to medicines, and also request mafran that the doctor performs mafran the injection of the drug, which in this case is bought: medicines or medical service? Another example - sold a book together and added to the CD-ROM included in the electronic version of the book. These issues are particularly relevant to the individual supply elements of different VAT rates for different goods or services supplied by local rules apply.
It should be noted that neither the Lithuanian VAT Act or EU legislation imposing a VAT tax, does not regulate how and what criteria must be established mafran whether VAT purposes, it was one of the supply (supplied one essential (primary) or essential items (basic) service ), or still serves some of the goods and (or) services, and in general, or what is supplied, is that good or service.
It is also noteworthy that even the European Court of Justice (ECJ) has held that the taking into account the diversity of commercial transactions, it is not possible to provide an exhaustive criteria under which transactions can be defined as one or more of their supply list. However, the ECJ established general principles for a decision on a transaction mafran volume.
Case C-231/94 Faaborg-Gelting Linien, the ECJ ruled that, in order to determine whether a transaction is a supply of goods or services, it is necessary to take into account all the circumstances in which the transaction takes place, in order to characterize the set (basic) attributes. In this case, a dispute arose between the Danish company and the German tax authorities. mafran Their divergent views on food for consumption during travel by ferry, subject mafran to VAT. According to the company, the food supply has been catering services. German tax authorities' view, it was to be a supply of goods. The ECJ ruled that the preparation of food and drink consumed are several services covering mafran food preparation to customer service, consequence. Persons whose activity is the provision mafran of catering services, mafran to carry out actions such as set the table to explain the menu, serving food, headers dishes on the table, and the like. So, catering services are defined as different set of activities in which the food is only one component, and the provision of services, in this case, is the dominant character. In this regard, food for consumption on the ferry trip, the supply is considered to be the provision of services. The situation would be different if it is food for takeout and delivery supplies are not made available to any other service which food consumption in a given location makes patraulesnį.
Case C-349/96 Card Protection Plan (hereinafter - CPP) was examined whether the services provided by a set of given credit cor
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