Article 7 - Supply in Special Case
Part 3: Supply
Chapter 1 - Supply of Goods and Services
Article 7 - Supply in Special Cases [3]
Notwithstanding the provisions contained in Articles 5 and 6 of this Decree-Law, the following shall not be deemed as a supply:
Selling or issuing any Voucher, unless the received Consideration exceeds its declared cash value, as determined by the Executive Regulations of this Decree-Law;
Transferring Business or independent part thereof from a Person to a Taxable Person to continue such transferred Business; and
[Any other supply identified by the Executive Regulations of this Decree-Law] [G1]