Post by joita973 on Feb 12, 2024 3:11:28 GMT -6
The user against damages that may arise during the leasing contract. Although leasing and insurance constitute separate obligations insurance is closely related to leasing and serves to ensure the proper performance of the leasing contract. However there would be no point in providing the insurance service without the basic service leasing. According to the Court ... the leasing insurance service is not an objective in itself for the user but serves to better use the basic service. Therefore these services should be treated as elements of a whole constituting one service in which the leasing service is an essential service and insurance of.
The leased item is an auxiliary service. . According to the second view presented in the case law the fee for an insurance service cannot be included in the tax base for the leasing service because it is a separate service from insurance. This position was expressed Cape Verde Email List by the Provincial Administrative Court in Warsaw in its judgment of March ref. no. file III SAWa available in the Supreme Administrative Courts online database. In the justification for this judgment the Court stated that insurance services and leasing services of leased items cannot be considered criteria can be considered as one supply.
According to objective criteria these services cannot be perceived as a single service. This is determined by the fact that the insurance service is provided by a professional entity separate from the lessor and the user. Therefore it is not a service provided by the lessor who only negotiates the terms of purchase of the insurance service and purchases it from the insurer. This does not change the fact that the lessor is still not an entity providing insurance services because the entity is an insurer. The insurance service cannot be considered a service intended solely for the purpose of using the leasing service. According to the Court it is possible.
The leased item is an auxiliary service. . According to the second view presented in the case law the fee for an insurance service cannot be included in the tax base for the leasing service because it is a separate service from insurance. This position was expressed Cape Verde Email List by the Provincial Administrative Court in Warsaw in its judgment of March ref. no. file III SAWa available in the Supreme Administrative Courts online database. In the justification for this judgment the Court stated that insurance services and leasing services of leased items cannot be considered criteria can be considered as one supply.
According to objective criteria these services cannot be perceived as a single service. This is determined by the fact that the insurance service is provided by a professional entity separate from the lessor and the user. Therefore it is not a service provided by the lessor who only negotiates the terms of purchase of the insurance service and purchases it from the insurer. This does not change the fact that the lessor is still not an entity providing insurance services because the entity is an insurer. The insurance service cannot be considered a service intended solely for the purpose of using the leasing service. According to the Court it is possible.