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TAX SYSTEM TO ENJOY FREE PORT OF TAX BENEFIT

In some cases, the Tax Administration has considered taxable to the tax on luxury goods and wholesale sales (today: Value Added Tax), sales to taxpayers in the Free Port as the Nueva Esparta state, on the grounds that the taxable event occurred in the mainland and not in that special customs territory not subject to tax, the above led to a controversy, recently decided by our courts.

Article 14, paragraph 6 of the Tax Law and luxury wholesaler of 1994 (standard treated in the Supreme Court ruling / SPA N ° 04,581 of June 30, 2005, originally part of the case met ) provides the subject with no such tax from sales made in those areas or sections of the national customs territory under special regime (now exempt under the Law on Value Added Tax, 2007, Article 17, paragraph 10).

For: CA Tabacalera Nacional, the Political-Administrative Chamber of the Supreme Court of Justice ruling issued and registered under No. 00816 of August 3, 2010, said: "(...) questioned even though the goods are produced on the mainland, will verify whether the event for the tax liability resulting from the tax on luxury goods and wholesale sales, to be taxed to them with the aforementioned tribute, despite being designed to trade in a territory not subject to the tax in question, would implicit differential treatment to the detriment of domestic producers, since such domestic goods would be competing at a disadvantage compared to the same or similar foreign products marketed in the State of Nueva Esparta which does not contain the fee or tax amount added to its value, would be more economic for the final consumer, which obviously would choose to diminish domestic products, this combined with that would thereby invalidating the purpose of tax benefit established by the State in that area of \u200b\u200bland exempted from payment of national taxes (...). "

For these reasons, the Board judged that the interpretation should be given to non-taxable event covered in paragraph 6 of Article 14 of the Tax Law and luxury wholesaler of 1994 for sales goods produced on the mainland for a free port, is that such sales should be treated LIKE TO PROVIDE BY LAW THAT EXPORT SALES MOVABLE and the provision of services in accordance with Article 25 eiusdem, ie taxed at a tax rate of zero percent (0%), understood in this way, excluding tax not only the facts embodied in the free port territory but those tested on land but which have the destination of the Free Port of Nueva Esparta State, except that it is not a system of taxation in the destination leading to the recovery of output tax, given that special in that customs territory sales and services are not subject to that charge.