News published in INFORMA 2021
Skip information indexNews published in INFORMA in December
144046- LIMITS ON APPLYING THE FLAT-RATE METHOD.EXTENSION IN 2022The quantitative limits applied in previous years determining the scope of the flat-rate method for economic activities included therein are extended for 2022, with the exception of agriculture, livestock farming and forestry activities, which have their own quantitative limit according to turnover.
144061-INTRA-COMMUNITY SERVICES PROVIDED BY PARENT COMPANIES TO BRANCH OFFICESAn Italian company provides technology support services to a branch set up in the tax territory.It is questioned whether such services are subject to the tax.
144017-CONSIGNMENT SALES.LOSS, DESTRUCTION OR THEFT OF GOODSTreatment for the purposes of VAT of losses, destruction or theft of goods in connection with the consignment sales scheme.
142962-EXCLUSION FROM THE AGRICULTURAL SYSTEM.LIMITSReasons for exclusion from the agriculture, livestock farming and fishing system.Exclusion limits for 2022 and prior years.
144058-ARGENTINIAN PROVIDES REAL ESTATE RENOVATION SERVICESAn Argentinian professional provides renovation services for real estate located in Spain, France and Hungary to private clients resident in those Member States.He chooses to use the non-EU scheme in France (Member State of identification).Taxation.
144060-SLUSHIES AND ICE CREAM.TAX RATEVAT rate applicable to the supply of slushies and ice cream.
144059-TRADING IN-STORE AND ON AN ONLINE PLATFORMA retail trader sells clothes in a store open to the public and, in addition, makes sales through an online platform.Possibility of paying tax under the special regime of the equivalence surcharge.
134330-EXCLUSION FROM THE SYSTEMCircumstances determining exclusion from the simplified system.Exclusion limits for 2022 and prior years.