Post by joita973 on Feb 12, 2024 11:51:25 GMT
The Poznań Tax on goods and services regarding VAT exemption for services related to medical and psychological examinations of persons applying for a driving license. Based on Article. b and the Act of August, Tax Ordinance, i.e. Journal of Laws Laws of Laws, item no. as amended and the regulation of the Minister of Finance of June on the authorization to issue interpretations of tax law provisions, Journal of Laws U. No. item as amended The Director of the Tax Chamber in Poznań, acting on behalf of the Minister of Finance.
States that the position presented in the application dated January 2018 for a written interpretation Cape Verde Email List of the provisions of tax law regarding the tax on goods and services regarding the exemption from VAT of services related to medical examinations and psychological assessment of people applying for a driving license is incorrect. JUSTIFICATION On January this year, the above-mentioned application for a written interpretation of tax law provisions in an individual case regarding tax on goods and services regarding VAT exemption and psychological examinations of persons applying for a driving license. The application presents the following facts.
The applicant is a public health care facility operating under the Act of June on the occupational medicine service, i.e. Journal of Laws Laws of Laws, item no. with amendments. In addition to medical services provided on the basis of the above-mentioned Act, the Person concerned performs medical and psychological examinations of persons applying for driving licenses pursuant to the Act of June, Road Traffic Law, i.e. Journal of Laws Laws of Laws, item no. with changes. In connection with the above, the following question was asked. What VAT rate should the medical services specified in the actual situation be taxed, i.e. services related to medical and psychological examinations of persons applying for driving licenses? According to the Applicant, the medical services specified in the question are exempt.
States that the position presented in the application dated January 2018 for a written interpretation Cape Verde Email List of the provisions of tax law regarding the tax on goods and services regarding the exemption from VAT of services related to medical examinations and psychological assessment of people applying for a driving license is incorrect. JUSTIFICATION On January this year, the above-mentioned application for a written interpretation of tax law provisions in an individual case regarding tax on goods and services regarding VAT exemption and psychological examinations of persons applying for a driving license. The application presents the following facts.
The applicant is a public health care facility operating under the Act of June on the occupational medicine service, i.e. Journal of Laws Laws of Laws, item no. with amendments. In addition to medical services provided on the basis of the above-mentioned Act, the Person concerned performs medical and psychological examinations of persons applying for driving licenses pursuant to the Act of June, Road Traffic Law, i.e. Journal of Laws Laws of Laws, item no. with changes. In connection with the above, the following question was asked. What VAT rate should the medical services specified in the actual situation be taxed, i.e. services related to medical and psychological examinations of persons applying for driving licenses? According to the Applicant, the medical services specified in the question are exempt.