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Published in INFORMA 2018

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News published in INFORMA in December

141143-RATES.PROFESSIONAL.BODY DECORATION.COSMETIC TATTOOING

The economic activity is considered to be carried out on a professional basis when the intrinsic capacity of the person carrying it out is essential for its execution.Consequently, the heading under which this activity should be classified is group 887 of Section 2 "Make-up and cosmetics artists and beauticians" if this activity is carried out by a natural person.

141144-RATES.ENTREPRENEUR.ORGANISES WORKSHOPS AND CLASSES ON DIFFERENT SUBJECTS

The activity of organising workshops on different subjects and giving classes carried out not as a manifestation of personal ability, but as a consequence of putting the activity of a business organisation formally detached from the intrinsic professional personality of the teacher, should be classified under heading 933.9 Section 1 "Other teaching activities".

141138-RATES.PASSENGER TRANSPORT IN VEHICLE WITH DRIVER

The activity carried out by a company that subcontracts vehicles and drivers to carry out the passenger transport service is classified under 756.9.Section 1 "Other transport intermediation services".