News published in INFORMA 2021
Skip information indexNews published in INFORMA in June
143690 Not established acquires building for leaseA German business entity acquires a second-hand industrial building in the tax territory (TAI) in order to lease it to another business entity established in the tax territory.In order to carry out this lease, the entity will not have at its disposal at TAI any other material or human resources other than the building itself.Deduction and/or refund system applicable to the tax quotas borne both in the acquisition of the building and in relation to the leasing activity.
143706 Single payment entitlementsApplication of the special scheme for agriculture, livestock and fisheries to the sale of single payment entitlements.
143707 Provisioning of oceanographic vesselsWhether the supply of victualling products to oceanographic vessels engaged in international maritime navigation is exempt from the tax.
143708 Books and other items with ISBN codeApplication of the reduced rate of 4 per cent for books to other different items that have been assigned the ISBN code.
143709 Importing Consignee Warehouse HolderA trading company that uses the services of a temporary storage facility that receives, in its own name, goods that it owns and that are imported into the territory where the tax is levied.Taxable person status for import transactions carried out.