by Catherine Rosik 06/23/2015, 7:27; Updated: 6/23/2015, 7:52
It was a company providing access services to digital pay-TV. To make your offer, it intended to enter the recording service on the network (NPVR stands. Network Personal Video Recorder). Source: ShutterStock
Services Recording TV programs with the possibility of later playback at any time are not covered by the preferential rate of VAT – ruled the Administrative Court in Warsaw.
The idea of a company providing services access to digital pay-TV. To make your offer, it intended to enter the recording service on the network (NPVR stands. Network Personal Video Recorder). Thanks to a subscriber can record programs broadcast in digital television and then store them online, giving him constant access to them.
The company believed that recording services on the network are covered at a rate 8 percent. She thought they fall under no. 169 Annex 3 to the VAT Act, which refers to services consisting of enabling the reception of television and radio programs within the meaning of the Broadcasting using appliances. Excluded from this are, however, electronic services and involving the hiring of films and programs in selected by the recipient of the service time.
The company claimed that the service NPVR, provided as part of a package of digital television, using the same telecommunications infrastructure is not in any way nor an electronic service or service renting movies. She explained that the recorded programs will be an exact copy of broadcast television programs, which means that it will be recorded with advertising breaks. She argued that recording service network is not an electronic service within the meaning of Art. 2 Section 26 of the VAT Act, because it is provided within the network of digital television.
There are still 43% of the content
To see the full article, log in or purchase access
No comments:
Post a Comment