The ruling under review determined that vehicle deliveries and agency services are independent and autonomous activities in the context of the Canary Islands General Indirect Tax (IGIC). This conclusion was based on a legal provision similar to article 78 of the Value Added Tax (VAT) Law and on case law of the Court of Justice… Continue reading Tax advisor: Should the registration service for vehicles sold be considered as accessory in the IGIC tax base for vehicle purchase and sale activity?
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