Art. 91 g.*80
In the case of the supply of a general tourist service, the chargeable event shall occur on the date, on which the tourist uses the supply for the first time.
Exemption of Supplies
Art. 91 h. *81
- (1)
- The supply of a general tourist service shall be exempted, where the supplies of goods and services used directly by the tourist and included in such supply, have their place of supply outside the territory of the country.
- (2)
- Where the supplies under item 1 are only partially with a place of supply outside the territory of the country, the supply of the general tourist service shall be exempted only for the relevant portion.
- (3)
- In the cases under item 2, the exempted portion shall be determined under terms and conditions laid down in the Regulations on the enforcement of this Law.
