Court held that transport services included in software packages are taxable personnel transport services under VAT Act.

The Administrative Court ruled that transport services bundled with software constitute taxable personnel transport services under the Value-Added Tax Act. The tax authority argued that such bundled services fell under personnel transport, while the taxpayer contended they were software-related services exempt from this specific rate. The court determined that the functional nature of the transport, regardless of its inclusion in a software package, defines it as personnel transport subject to the 6% tax rate.