Published in INFORMA 2021
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144019-RATES.PLATFORM-BASED ANTIQUES TRADEThe buying and selling of antiques online, through platforms such as eBay, may constitute an activity of retail trade or wholesale trade depending on the consideration of the trade carried out.
144020-RATES.RETAIL TRADE OF PRIVATE LABEL PERFUMES IN BULKHeading 652.3 of the first section of the rates, "Retail trade in perfumery and cosmetic products, and articles for personal hygiene and grooming", allows for elementary packaging, without substantial transformation of the product.