WSA in its judgment of 17 June 2020. (ref. I SA/Sz 65/20) with respect to licence fees (Art. 21.1.1 UoCIT) explained that (…) in the case of the predominant benefit and incidental benefits (which do not constitute an intrinsic economic value and are only of an accessory nature) the total price is subject to taxation according to the rules applicable to the predominant benefit”. In addition, the judgment states that where  (…) each of the benefits could be the subject of an intrinsic transaction, the apportionment of the price is a condition for the proper settlement of the transaction”.

Therefore, when accounting for withholding tax in a situation where a given transaction has a dominant element of the transaction, we should not make an artificial division of the comprehensive service. At the same time, if within the framework of a given transaction we can separate different benefits, we should assess these benefits from the point of view of being subject to specific income categories listed in the Corporate Income Tax Act (Personal Income Tax Act).