News published in INFORMA 2021
Skip information indexNews published in INFORMA in June
143690 Not established acquires ship for leaseA German business entity acquires a second-hand industrial building in the territory of application of the tax ( TAI ), with the purpose of leasing it to another business entity that is established in the same territory. In order to carry out said lease the entity will not have at its disposal material or human resources other than the ship itself. Deduction and/or refund regime applicable to the tax quotas incurred both in the acquisition of the ship and in relation to the leasing activity.
143706 Single payment rightsApplication of the special regime for agriculture, livestock and fishing to the sale of single payment rights.
143707 Provisioning of oceanographic vesselsWhether the delivery of provisioning products to oceanographic vessels that carry out international maritime navigation is exempt from the tax.
143708 Books and other items with ISBN codeApplication of the reduced rate of 4% corresponding to books to other different articles that have been assigned an ISBN code.
143709 Import consignee warehouse holderCommercial company that uses the services of an entity holding a temporary warehouse that receives, on its own behalf, goods owned by it that are imported into the territory of application of the tax. Condition of taxable person in import operations carried out.