The implementation of tasks impos by law, for which they were appoint, with regard to other activities of a civil law nature, as a rule, a public authority acts as a VAT payer As indicat by the applicant, the commune was oblig to preferential sale of solid fuel by the provisions of the act, it may not purchase fuel from entities other than those indicat in the regulation to the act, or sell it to entities other than those meeting the statutory criteria for an amount higher than the amount specifi in the act.When selling fuel to a specific group of people for a specific maximum price, regardless of the sales costs incurr, the commune does not operate under market conditions, but under a specific public law regime.
Read in Principles organization of
Preferential coal sales in the commune The commune as an economic entity Interestingly, the applicant’s position was consider incorrect by the director of KIS tax interpretation of Februarys indicat by the authority, in accordance with the Netherlands Phone Numbers List principle of universality of taxation, all transactions the subject of which is the supply of goods or the provision of services as part of business activity are subject to VAT. It is important that the exclusion of public authorities offices serving these bodies from the group of VAT payers when performing specific state tasks functions under public law is a departure from.
The principle of universality of
Taxation does not lead to a violation of the competition rules, because public authorities are VAT payers in the scope of activities perform on the basis of civil law contracts. If a public authority performs specific economic activity under the relevant Latest Bulk SMS legal regime, it should be treat as a VAT payer. See also Sale of coal by municipalities with full VAT duction without the prefactor As indicat by the interpreting authority, the sale of coal purchas from authoriz entities to natural persons constitutes a supply of goods, which is confirm by.
