Amendment to the Art. 7 par. 2 of the VAT Act clarifies the condition when the supply of goods free of charge is considered a VAT taxable supply of goods. The amendment clears away the doubts, because it indicates the cases when the taxpayer was entitled (in whole or partially) to deduct the tax calculated on the acquisition, import or production of goods or parts thereof transferred free of charge. The amendment more fully maps the provisions of Directive 2006/112/EC and it takes into account the CJEU case-law, including case C-50/88 and joined cases C-322/99 and C-323/99.
Amendment to the Art. 7 par. 3 of the VAT Act is to adjust the provision of the Act to Directive 2006/112/EC, which does not recognize the use of goods for the commercial activity-related purposes, constituting gifts of small value and samples (although the taxpayer was entitled to deduct tax calculated on these goods) as a supply of goods for consideration. Art. 7 par. 3 of the VAT Act after amendment thus indicates that the condition for the tax exemption of transferred gifts of small value and samples is the transfer thereof for commercial activity-related purposes.
...
The full article is below.
To open PDF files you need Adobe Reader [download Adobe Reader].
Downloads
Contact with Us
PKF News
News, alerts, and events - Useful, last-minute information.
Wypełnienie pola oznacza wyrażenie zgody na otrzymywanie komunikacji marketingowej. Administratorem danych jest PKF Consult Sp. z o.o. Sp. k. ... więcej
Thank you for your trust! Your address has been saved in our database.
