- The text is a binding rate information (WIS) issued by the Director of the National Tax Information regarding a children’s book with a mascot.
- The book is a hardcover with stiff cards and contains illustrations and short rhyming texts describing adventures.
- The book also includes instructions for children to perform tasks with the attached mascot.
- The mascot is a reflection of the character in the book and has the same image and name.
- The mascot’s hands can be folded and straightened to attach it to the book and complete the tasks.
- The book and mascot are packaged together.
- The classification of the service is CN 4903 00 00.
- The VAT rate for the service is 5%.
- The purpose of issuing the WIS is to determine the VAT rate for the service.
- The mascot is thematically related to the book and cannot be purchased separately.
- The mascot has a tag with its name, and the book indicates that it is sold with the mascot.
- The mascot is an integral part of the book and is necessary to complete the tasks in the book.
- The book has a specially designed opening to attach the mascot.
- The book and mascot are packaged together as one product.
Source: sip.lex.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
