Published in INFORMA 2019
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141203-RATES. CENTER PROVIDES HEALTH CARE AND OTHER SERVICESThe provision of health care services by nursing graduates is classified in Section 942.9 “Other health services without boarding, not classified in this group.” The services related to education provided to minors, taught by Early Childhood Education Technicians, are classified in Section 933.9 “Other teaching activities, such as languages, dressmaking, typing, shorthand, preparation for exams and competitions and similar, ncop ”. The provision of food services is classified in Section 674.5 “Services provided in societies, circles, casinos, clubs and similar establishments.”
141202-TAXABLE EVENT. LIVESTOCK EXPLOITATION FOR SELF-CONSUMPTIONThe activity carried out for the self-consumption of the person carrying it out does not constitute an economic activity for the purposes of IAE since it lacks the requirement to produce or distribute goods and services, an essential requirement for it to be gives the assumption of fact configuring the taxable event of the tax.
133702-EXEMPTIONS. GROUP OF COMPANIESThe reference contained in article 82.1.c) 3 to groups of companies in the sense of article 42 of the Commercial Code, must be interpreted in such a way that only those groups of entities are understood in this concept when they act as consolidated groups, that is , when they must, by legal obligation, prepare their annual accounts under a consolidation regime. Consequently, if the affected companies do not act as a consolidated group in the aforementioned terms, nor does it appear that they have an obligation to do so, the net amount of their turnover must refer to the volume of those of the affected company, not to the set of entities. belonging to a group.