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A company requested guidance on how to classify the leasing of semi-trailers (refrigerated, container carriers) and tarpaulins under the IAE. The DGT has determined that semi-trailers fall under the heading for other means of transport, while tarpaulins fall under other movable goods.
This ruling provides legal certainty for companies involved in the leasing of transport equipment, ensuring correct tax classification under the IAE.
The tax team reviews your specific situation.
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