Specific Cases of Determining the Tax Rate for the Supply of Goods or Services

Art. 30.

(1)

Where the title to a building or part thereof (actual or common) is transferred, the tax base shall be the one agreed by the parties or the tax rate determined in pursuance of Art. 46 of the Law on Local Taxes and Fees, whichever is the higher.

(2)

Where the ownership of a motor vehicle is transferred, the tax base shall be the one agreed by the parties or the full insurance value of the transport vehicle, whichever is the higher, unless this Law provides otherwise.

(3)

The tax base shall be equal to the market price of the goods or services in any of the following cases:

1. Where the payment is effected in goods or services;
2. Where the supply is carried out between related persons;
3. Where the payment is effected in land fully or in part;
4. Where goods and services are supplied free of charge.

(4)

The tax base for the available assets at the termination of the registration under this Law shall be equal to their market price as of the deregistration date.