News published in INFORMA 2021

New items published in the INFORMA programme during May

Non-established commercial company, with its place of business in Turkey, engaged in the marketing of certain goods imported into Hungary, which are subsequently transported to the Spanish tax territory (TAI) where they are stored in the facilities of a third party that provides logistical services.At a later point in time after arrival and storage, the goods are sold on TAI. Tributación.

Transfer of goods to Italy to undergo construction work prior to their sale in Italy.Some of these goods returned by Italian customers are then sent to the Spanish tax territory ( TAI ). Invoicing and taxation.

A trading company based in the Spanish tax territory (TAI) engaged in the wholesale trade of fruit, which transports the goods to a leased warehouse in Italy where the goods are stored on consignment until they are passed on to customers.Invoicing and the company's obligation to apply for a VAT registration number from the Italian authorities.

Application of the exemption to plastic surgery services aimed at restoring or improving the health of patients.In particular, whether the concept of illness provided for in Article 20.One.3º LIVA is limited to physical ailments or also covers psychological ailments.

Exemption of osteopathic services.