This Decision provides detailed regulations for implementing the Federal Decree-Law on VAT. The provided text, as per Article 45, clarifies the exemption for domestic passenger transport services. The supply is exempt if conducted via a qualifying means of transport by land, water, or air, which includes taxis, buses, ferries, and airplanes. However, the exemption does not apply to transport that constitutes international carriage under the Warsaw Convention, nor does it apply to trips where the main objective is sightseeing, entertainment, or pleasure, such as cruises or sightseeing tours. This specifies the practical application of exemptions.