News published in INFORMA 2021
Skip information indexNews published in INFORMA during the month of November 2021
143918 - FREE MAINTENANCE OF SOLD GOODSFree delivery of goods with maintenance service also free . Impact and tax base.
143916 - TRANSFERS OF GOODS TO ANOTHER MEMBER STATE: BILLING AND REGISTRATIONShipping of goods from the territory of application of the tax to Italy by a businessman. Obligation to issue an invoice in intra-community transfers of goods.
143912 - NON-SALARIED PERSONAL COMPUTATION. ACTIVE RETIREMENTIn active retirement (art. 214 General Social Security Law) work compatible with the enjoyment of the pension may be carried out full-time or part-time. Therefore, there is no objective cause that allows the holder to be counted for less than 1,800 hours given that active retirement does not necessarily imply a dedication of less than those hours.
143896 - PROPERTY PROMOTED AND INTENDED FOR LEASINGA taxpayer with two differentiated sectors , building promotion and housing rental, transfers a building that was promoted and leased for a period of more than two years. Determine whether it is the transfer of an investment asset and, therefore, its amount should not be taken into account in the calculation of the prorata.
143895 - PASSENGER VEHICLE LEASING ACTIVITY WITH DRIVERThe activity carried out through a licensed vehicle VTC will not be able to determine its net return by the objective estimation method of Personal Income Tax nor pay taxes under the special simplified regime of VAT , as it is a vehicle leasing service with driver not included in the Module Order.
143917 - REBILLING OF EXPENSESA public University has signed a management contract for the public service of sports activities and physical education with an external company (awardee). The specifications include obligations relating to the supplies of electricity, water and gas. The University passes on to the winning company the water costs billed to the University, but which correspond to consumption that the winning company must assume in accordance with the control system established in the contract. Subjection and tax base of the expenses subject to re-invoicing .
143894 - SUBROGATION IN ORIGINAL CONTRACT FOR THE TRANSFER OF COPYERDSHeir who receives the economic returns derived from the transfer to an entity of copyrights, whose original ownership corresponded to a person who has died.