The Office of Competition and Consumer
The Office of service he performs involves modifying the original fory steering wheel. After the service is complet the chang steering wheel is deliver to the customer and he sends back his old steering wheel. In the entrepreneur’s opinion this type of service may benefit from a subjective VAT eemption because his ivity does not involve trading in car parts. However the ta authority had a different opinion and found this position to be incorrect. In the opinion of the Director of the National Ta Information the entrepreneur sells modifi steering wheels which are car parts and such ivity cannot benefit from a subjective VAT eemption.
In the opinion of The Office of interpretative
Authority in this case there is a sale of goods and not the provision of a service. This is mention in the interpretation of September number. However the entrepreneur did not agree with this position and fil a complaint to the Court. In the judgment of the Provincial philippines photo editor Administrative Court in Gliwice . . I SAGl of February . The court agre with the entrepreneur. In the Court’s opinion in this particular case the ta authority did not take into account that it was dealing with a comprehensive service and that the leading service was the service and not the goods which was also emphasiz by the entrepreneur in his application and the ta authority ignor it.
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Of motor vehicles and subjective VAT eemption In order to compare the approach of the ta authorities to the discuss issue we will describe one more ta interpretation concerning the issue of subjective VAT eemption in the contet of car parts. The entrepreneur Gambling DAT provides maintenance and repair services for motor vehicles. Its ivities include among others to remove damag vehicle parts and replace them with us serviceable parts.
