GTL Summary:

Article 8 addresses the tax treatment of composite supplies. It stipulates that the specific conditions for treating a supply consisting of more than one component, offered for a single price, shall be specified by the Executive Regulation of the Decree-Law. This applies whether the components are goods, services, or a combination of both. The article effectively delegates the authority to establish detailed rules for bundled transactions to the implementing regulations. This ensures that the tax implications for such complex supplies are clearly defined, providing legal certainty for businesses on how these transactions should be classified for tax purposes.