News published in INFORMA 2021

News published in INFORMA during the month of November 2021

Heir who receives the economic benefits derived from the transfer to an entity of the copyright, whose original ownership corresponded to a person who has died.

A public university has signed a contract with an external company (contracted contractor) for the management of the public service of sports activities and physical education. The specifications include obligations relating to the supply of electricity, water and gas. The University passes on to the contracting company the water costs billed to the University, but which correspond to consumption that the contracting company must assume in accordance with the control system established in the contract. Subject and taxable base of the expenses subject to re-invoicing .

The 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.

A taxpayer with two different sectors , building promotion and housing leasing, transfers a building that was promoted and leased for a period of more than two years. Determine whether this is the transfer of a capital asset and, therefore, its amount should not be taken into account in the calculation of the pro rata .

In 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 less than those hours.

Shipment of goods from the tax application territory to Italy by a business person. Obligation to issue an invoice in intra-community transfers of goods.

Free delivery of goods with maintenance service also free . Impact and tax base.