News published in INFORMA 2021
Skip information indexNews published in INFORMA in December
144046- LIMITS FOR THE APPLICATION OF THE OBJECTIVE ESTIMATION METHOD. EXTENSION IN 2022The quantitative limits ## from previous years that delimit the scope of application of the objective estimation method for the economic activities included in it, with the exception of agricultural and livestock activities, are ##1## extended for fiscal year 2022. and forestry, which have their own quantitative limit by volume of income.
144061-INTRACOMMUNITY SERVICES PROVIDED BY PARENT TO BRANCHAn Italian company provides technological support services to a branch established in the territory of application of the Tax (TAI). The subjection of such services to the Tax is questioned.
144017-CONSIGNMENT SALES. LOSS, DESTRUCTION OR THEFT OF GOODSTreatment for VAT purposes of losses, destruction or theft of merchandise in relation to the consignment sales regime.
142962-AGRICULTURE REGIME EXCLUSION. LIMITSCauses of exclusion from the agriculture, livestock and fishing regime . Exclusion limits for 2022 and previous years.
144058-ARGENTINO PROVIDES PROPERTY RENOVATION SERVICESAn Argentine professional provides real estate renovation services located in Spain, France and Hungary to private clients residing in those Member States. Choose to use the non-Union regime in France (Member State of identification). Taxation.
144060-SLUSH AND ICE CREAM. TYPEValue Added Tax rate applicable to deliveries of slushies and ice cream.
144059-TRADE IN ESTABLISHMENT AND ON ONLINE PLATFORMA merchant carries out a clothing retail activity in an establishment open to the public and also makes sales through an online platform. Possibility of paying taxes under the special regime of the equivalence surcharge .
134330-EXCLUSION FROM THE REGIMECircumstances determining exclusion from the simplified regime . Exclusion limits for 2022 and previous years.