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IAE News

News published in INFORMA in September

141918-RATES. REST, OVERNIGHT, CARAVAN SERVICE AREA

The use of land where caravans are installed, for drivers to rest and for cleaning and replenishing water, as well as for a short overnight stay is classified, depending on its category, in the corresponding Heading of Group 687, Section 1 “Tourist camps where minimum health services are provided such as drinking water, toilets, sinks, etc.”

141919-RATES. TRANSPORT AND DELIVERY OF SPARE PARTS BETWEEN WAREHOUSES

Group 722 Section 1 does not include warehouse management, inventory taking and material replenishment. These activities will be classified under Heading 849.9 of Section One, “Other independent services nec ”.

141920-RATES. WHOLESALE AND LOCAL AFFECTED TRADE

The use of warehouses and storage facilities is inherent to wholesale trade activities.