FISCAL APPROACHES REGARDING VAT CORRESPONDING TO THE REPAIR WORKS OF MOVABLE TANGIBLE ASSETS

VAT issue regarding the repair works aims at the reasoning that taxpayers are called to carry out in order to legally establish their respective obligations. Thus, the tax regime applicable to current repairs is aimed at the answer to the following questions: (i) What is the quality of people who benefit from these services?; (ii) What is the nature of the operation?; (iii) Which is the place of taxation?; (iv) What is the date on which the generating fact and VAT chargeability take place?; (v) Which is the taxable basis / exchange rate used?; (vi) Which is the...