Tax when buying a car after the end of leasing
Feb 13, 2024 5:13:50 GMT
Post by joita9789 on Feb 13, 2024 5:13:50 GMT
The concerned performs medical and psychological examinations of persons applying for driving licenses pursuant to the Road Traffic Law. Pursuant to the regulations contained in Art. paragraph point of the Act of June, Road Traffic Law, i.e. Journal of Laws Laws of Laws, item no. A person applying for a driving license is subject to a medical examination carried out to determine the existence or absence of health contraindications to driving.
It follows from the above that the main purpose of the research referred to in Art. paragraph point of the Road Traffic Act is the issuance of a health certificate, which is required by a third party as a condition preceding the performance by the person of interest of a specific activity depending on the full physical and mental capacity Dubai Email List of this person. Hence, the effect of the service provided by the Interested Party is to provide a third party with an element necessary to make a decision that entails legal consequences for the interested person or other persons.
Such a medical service is not primarily intended to protect health, hence it cannot be exempt from goods and services tax. When considering the issue of possible exemption of services provided by the Applicant, it should be taken into account that the provisions of Art. paragraph point and point a clearly states that tax-exempt services are provided by health care facilities in the field of medical care aimed at prevention, saving, restoring and improving health, as well as the supply of goods and the provision of services closely related to these services.
It follows from the above that the main purpose of the research referred to in Art. paragraph point of the Road Traffic Act is the issuance of a health certificate, which is required by a third party as a condition preceding the performance by the person of interest of a specific activity depending on the full physical and mental capacity Dubai Email List of this person. Hence, the effect of the service provided by the Interested Party is to provide a third party with an element necessary to make a decision that entails legal consequences for the interested person or other persons.
Such a medical service is not primarily intended to protect health, hence it cannot be exempt from goods and services tax. When considering the issue of possible exemption of services provided by the Applicant, it should be taken into account that the provisions of Art. paragraph point and point a clearly states that tax-exempt services are provided by health care facilities in the field of medical care aimed at prevention, saving, restoring and improving health, as well as the supply of goods and the provision of services closely related to these services.