Post by joita973 on Feb 12, 2024 3:11:24 GMT -6
The conclude a contract without the lessee being obliged to bear the costs of insuring the leased item. From the content of art. of the Civil Code it is impossible to draw the conclusion that the obligation to insure is an essential element of the leasing contract. ... Taking into account the indicated legal regulations regarding the leasing contract and the distribution of benefits resulting from the insurance of the leased item it should have been considered in the Courts opinion that insurance of the leased item is a benefit for so separate from leasing itself that it can be considered an end in itself for both the lessee and the lessor.
Moreover the Court referred to the problem of proper implementation of the provisions of Cape Verde Email List directives into national law. In the cited judgment the court stated that the provision of Art. lit. b Directive EC previously Article Ab of the th Directive has not been implemented into the Polish legal system. Making a proCommunity interpretation of the provisions of Art. on the basis of this provision. of the VAT Act in particular Art. section cannot lead to the conclusion that in the facts under consideration the price of the insurance for the leasing service.
This type of interpretation is unacceptable due to the fact that in the scope under consideration the provisions of Art. of the VAT Act have a clear and unambiguous meaning which means that they do not require insurance services to be included in the tax base of goods and services sold or provided by the taxpayer to which these services are related. The court referred to the position expressed by the Supreme Administrative Court in the judgment of March ref. no. No. I FSK according to which when a comparison of the content of the transposed provision of an EU directive with national regulation indicates that giving the national regulation
Moreover the Court referred to the problem of proper implementation of the provisions of Cape Verde Email List directives into national law. In the cited judgment the court stated that the provision of Art. lit. b Directive EC previously Article Ab of the th Directive has not been implemented into the Polish legal system. Making a proCommunity interpretation of the provisions of Art. on the basis of this provision. of the VAT Act in particular Art. section cannot lead to the conclusion that in the facts under consideration the price of the insurance for the leasing service.
This type of interpretation is unacceptable due to the fact that in the scope under consideration the provisions of Art. of the VAT Act have a clear and unambiguous meaning which means that they do not require insurance services to be included in the tax base of goods and services sold or provided by the taxpayer to which these services are related. The court referred to the position expressed by the Supreme Administrative Court in the judgment of March ref. no. No. I FSK according to which when a comparison of the content of the transposed provision of an EU directive with national regulation indicates that giving the national regulation