GTL Summary:

Article 47 addresses the tax treatment for a supply composed of multiple components sold for a single price, where each component individually carries a different tax treatment. This provision establishes that the specific controls for determining the correct tax approach for such mixed supplies are not defined within the Article itself. Instead, it delegates this authority, mandating that the Executive Regulation of the associated Decree-Law will specify the definitive rules and procedures. This ensures a clear regulatory framework is established to handle complex transactions involving components subject to varying tax rates, such as standard, zero, or exempt.