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belastbare_handeling:aanbrenging

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belastbare_handeling:aanbrenging [2023/09/08 08:59] – avdoesumbelastbare_handeling:aanbrenging [2023/09/08 09:02] (current) – avdoesum
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 ===2.1 VAT Committee meeting no. 60 of 20-21 March 2000=== ===2.1 VAT Committee meeting no. 60 of 20-21 March 2000===
  
 +==2.1.1 VAT Committee no 60==
 **4. QUESTIONS CONCERNING THE APPLICATION OF COMMUNITY VAT PROVISIONS** **4. QUESTIONS CONCERNING THE APPLICATION OF COMMUNITY VAT PROVISIONS**
 **4.2 Origin: Netherlands** \\ **4.2 Origin: Netherlands** \\
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 All delegations unanimously agree that the supply of a good, whereby the supplier also carries out certain services, such as the plugging in of a machine or connecting a water pipe to an existing tap and the drainpipe to the outlet, should be considered one single supply of a good without installation or assembly and that these accessory services should be considered as activities of minor importance. This remains, nevertheless, an analysis on an ad hoc basis, case by case.  All delegations unanimously agree that the supply of a good, whereby the supplier also carries out certain services, such as the plugging in of a machine or connecting a water pipe to an existing tap and the drainpipe to the outlet, should be considered one single supply of a good without installation or assembly and that these accessory services should be considered as activities of minor importance. This remains, nevertheless, an analysis on an ad hoc basis, case by case. 
  
 +==2.1.2==
 +
 +**6.1 Origin: Italy**
 +**References**: Articles 8.1(a) and 28b F of the Sixth VAT Directive \\
 +**Subject**: Contracts concluded between two taxable persons in the Community without any supply of goods by the customer\\
 +//(Document XXI/99/0637 – Working Paper No 282)// \\
 +All delegations unanimously agree that that the supply of a machine, even if it is assembled following specific requirements of the customer, should be considered as a supply of a good. What the constituting elements of the produced machine are, has no influence on the qualification of the machine as a tangible good. 
 +The place of taxation of this transaction is determined by article 8.1 (a) when the goods are dispatched or transported or by article 8.1(b) if the goods are not dispatched or transported.
 +When the supplier produces the machine and installs or assembles this machine at the location requested by his client, the operation should be qualified as a supply of goods with installation or assembly, whereby the place of taxation is there where the goods are installed or assembled according article 8.1(a) of the Sixth VAT Directive.
 + 
 +However, the operation is considered to be a supply of a service if the supplier would only assemble the different parts of the machine provided to him by his customer. In this case, the place of taxation is covered by article 9.2 (c) or article 28b F of the Sixth VAT Directive.
  
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