SELECT 
        iot.vat, 
        pgc.name, 
        IF(pe.equFk IS NULL, taxableBase, 0) AS base, 
        pgc.rate / 100 AS vatPercent
    FROM invoiceOutTax iot
        JOIN pgc ON pgc.code = iot.pgcFk
        LEFT JOIN pgcEqu pe ON pe.equFk = pgc.code
            JOIN invoiceOut io ON io.id = iot.invoiceOutFk
    WHERE invoiceOutFk = ?
    ORDER BY iot.id