News published in INFORMA during the month of

The activity carried out by a company that subcontracts vehicles and drivers to carry out the passenger transportation service is classified in section 756.9. Section 1 “Other transportation mediation services”.

The economic activity is considered carried out on a professional basis when the intrinsic capacity of the person who carries it out is essential for its execution. Consequently, the heading in which this activity should be classified is group 887 of Section 2 “Makeup artists and beauticians” if said activity is carried out by a natural person.

The activity of organizing workshops on different subjects and teaching classes carried out not as a manifestation of personal capacity, but as a consequence of putting the activity of a business organization at the service of a business organization formally disconnected from the intrinsic professional personality of the teacher must be classified in the Heading 933.9 Section 1 “Other teaching activities”.