{"version":"1.0","provider_name":"Ac Avvocati","provider_url":"https:\/\/actaxlaw.com\/en\/","author_name":"carmen","author_url":"https:\/\/actaxlaw.com\/en\/author\/carmen\/","title":"No to separate tracks (in n. 16, pag. 25) - Ac Avvocati","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"o3Z9blpyWJ\"><a href=\"https:\/\/actaxlaw.com\/en\/publications\/no-to-separate-tracks-n-16-pag-25\/\">No to separate tracks (in n. 16, pag. 25)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/actaxlaw.com\/en\/publications\/no-to-separate-tracks-n-16-pag-25\/embed\/#?secret=o3Z9blpyWJ\" width=\"600\" height=\"338\" title=\"&#8220;No to separate tracks (in n. 16, pag. 25)&#8221; &#8212; Ac Avvocati\" data-secret=\"o3Z9blpyWJ\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/actaxlaw.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"The sixth VAT directive must be interpreted as meaning that if a single service\/contractual performance consists of two separate elements, one of which is ancillary with respect to the other, and which, if provided separately, would be subject to different VAT rates, the service must be taxed at the single rate applicable to the main [&hellip;]"}