Art. 14

(Art. 12 para. 4 VAT Act) The following supplies in particular of public authorities are of a business character and therefore taxable:¹

1. services in the field of radio and television, telecommunication services and electronic services;
2. supplies of water, gas, electricity, thermal energy, ethanol, denaturing agents and similar goods;
3. transport of goods and people;
4. services in harbours and airports;
5. supplies of new finished goods for sale; 6.² .
6. organising fairs and exhibitions with a commercial character;
7. operating sports facilities, such as public baths and skating rinks;
8. warehousing;
9. activities of commercial advertising offices;
10. activities of travel agents;
11. supplies by factory canteens, staff restaurants, sales offices and similar establishments;
12. activities of public notaries;
13. activities of surveying offices;
14. activities in the field of waste disposal;
15. activities financed by prepaid disposal fees based on Article 32a ^bisof the Environmental Protection Act of 7 October 1983³(EPA);
16. activities in the course of the construction of traffic infrastructure;
17. exhaust gas inspections;
18. advertising services.