News published in INFORMA 2022
Skip information indexNews published in INFORMA in September
145903 - HOUSING ACQUISITION THROUGH TWO SEPARATE OPERATIONSTax rate applicable in an operation in which a builder sells a plot of land, but retains possession of it for the purpose of subsequently building and delivering the plot with the home.
146062 - FRANCHISE REGIME AND DISTANCE SALESConsideration as intra-community distance sales of goods, those made to clients covered by the special regime for small businesses regulated in articles 282 to 292 of Directive 2006//112 of VAT .
146028 - NATURAL GAS TYPE OF 5 PER 100Rate of Tax on Value Added temporarily applicable to intra-community deliveries, imports and acquisitions of natural gas.
145929 - LEASED PROPERTY WITHOUT OWN STAFF. PERMANENT ESTABLISHMENTConsideration of a leased property as a permanent establishment of a foreign company. The owner of said property does not have her own staff to execute the service in relation to the lease.
146027 - FIREWOOD, BRIQUETTES AND PELLETS. 5 PER 100 RATERate of Tax on Value Added temporarily applicable to intra-community deliveries, imports and acquisitions of briquettes, pellets and wood for firewood.