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 of previous years that delimit the scope of application of the objective estimation method for the economic activities included therein are extended for the year 2022, with the exception of agricultural, livestock and forestry activities, which have their own quantitative limit based on income volume.
144061-INTRA-COMMUNITY SERVICES PROVIDED BY PARENT COMPANY 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-EXCLUSION FROM AGRICULTURE REGIME. LIMITSCauses of exclusion from the agriculture, livestock and fishing regime . Exclusion limits for 2022 and prior years.
144058-ARGENTINO PROVIDES PROPERTY RENOVATION SERVICESAn Argentine professional provides renovation services for properties 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-SLUSHES AND ICE CREAM. GUYValue Added Tax rate applicable to deliveries of slushies and ice creams.
144059-TRADE IN ESTABLISHMENT AND ONLINE PLATFORMA retailer 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 equivalence surcharge .
134330-EXCLUSION FROM THE REGIMECircumstances determining the exclusion from the simplified regime . Exclusion limits for 2022 and prior years.