The action in question focused mainly on the VAT rate applicable to the sale of the right to participate in amateur motorcycle races on dedicated Spanish tracks. The company organized participation packages aimed at amateur drivers who wanted to participate in such competitions; the participation package included insurance, medical care, training, assistance, etc. This company submitted a so-called binding request to the Spanish Directorate General of Taxes (“DGT”) to determine the tax rate applicable to these contests.
Source: lawglitz.com
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