News published in INFORMA 2021
Skip information indexNew items published in the INFORMA programme during May
143516-Transfers of assets by Turkish companyNon-established commercial company, with its economic activity headquarters in Turkey, dedicated to the marketing of certain goods that it imports into Hungary, to subsequently transport them to the Spanish territory where the tax is applied ( TAI ) in where they are stored in the facilities of a third entity that provides logistics services. At a time after arrival and storage, the goods are sold at TAI . Taxation.
143518-Invoicing of goods transferred to Italy. Sale and returnTransfer of goods to Italy to be the subject of work execution prior to their sale in that country. Subsequently, some of these merchandise returned by Italian customers are sent to the Spanish territory where the tax is applied ( TAI ). Invoicing and taxation.
143521-Transfers to Italy. Invoicing and Italian VAT NIFCommercial company based in the Spanish territory where the tax is applied ( TAI ) dedicated to the wholesale trade of fruits, which transports the merchandise to a leased warehouse in Italy where the merchandise is stored in a consignment room. until it is transmitted to clients. Invoicing and obligation of the company to request a VAT NIF from the Italian authorities.
143664-Plastic surgery disease conceptApplication of the exemption to plastic surgery benefits whose purpose is actions leading to the restoration or improvement of the patients' health. In particular, whether the concept of illness provided for in Article 20. One. 3 LIVA is limited to physical ailments or also includes psychological ailments.
143665-Osteopathy servicesExemption from osteopathy services.