Art. 19 VAT from 2024
Art. 19 Plurality of supplies
1 Mutually independent supplies are treated separately.
2 Two or more mutually independent supplies that are aggregated into one unit or are offered as a combination of supplies may be treated as a unit according to the predominant supply if they are made against an aggregate consideration and the predominant supply represents by value at least 70 per cent of the aggregate consideration (combination).
3 Supplies that are economically closely related and interact with one another in such a way that they must be regarded as an indivisible whole qualify as a unitary economic transaction and must be treated according to the character of the aggregate supply.
4 Ancillary supplies, in particular packaging, are treated for tax purposes in the same way as the main supply.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
