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News published in INFORMA 2021

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New developments published in INFORMA in November 2021

143918 - FREE MAINTENANCE OF GOODS SOLD

Free delivery of goods with maintenance service also free of charge.Repercussion and taxable base.

143916 - TRANSFERS OF GOODS TO ANOTHER MEMBER STATE:BILLING AND REGISTRATION

Shipment of goods from the taxable territory to Italy by an entrepreneur.Obligation to issue an invoice for intra-EU transfers of goods.

143912 - UNPAID STAFF COUNT.ACTIVE RETIREMENT

In active retirement (Art. 214 of the General Social Security Law), work that is compatible with the receipt of the pension may be carried out on a full-time or part-time basis.Therefore, there is no objective reason that allows the holder to be calculated for for fewer than 1,800 hours since active retirement does not necessarily imply a dedication of less than these hours.

143896 - PROPERTY PROMOTED AND INTENDED FOR LEASE

A taxpayer with two different sectors, building development and lease of housing, transfers a building that was developed and leased for a period of more than two years.Determine whether it is a transfer of an investment asset and therefore its amount should not be taken into account in the calculation of the pro rata.

143895 - ACTIVITY OF LEASING OF PASSENGER CARS WITH DRIVER

The activity carried out by means of a vehicle with a licence VTC cannot determine its net yield by the objective estimation method of IRPF nor be taxed by the special simplified regime of VAT, as it is a vehicle hire service with driver not included in the Order of modules.

143917 - RE-INVOICING OF EXPENSES

A public university has signed a contract with an external company (contractor) for the management of the public service of sports activities and physical education.Obligations relating to electricity, water and gas supplies are included in the specifications.The University passes on to the company awarded the contract the water costs invoiced to the University, but which correspond to consumption that must be assumed by the company awarded the contract in accordance with the control system established in the contract.Subject and taxable amount of charges subject to re-invoicing.

143894 - SUBROGATION IN THE ORIGINAL COPYRIGHT ASSIGNMENT CONTRACT

Heiress who receives the economic returns derived from the transfer of the copyright to an entity, the original ownership of which corresponded to a person who has died.