News published in INFORMA 2019

News published in INFORMA in October

If a subsidiary company that is inactive, but not dissolved, must be excluded from the application of the special regime for the group of entities.

Accrual on deliveries of goods made by a wholesale entity (purchase commission agent) in favor of its retail clients, under purchase commission contracts.

Taxation of the transfer of facilities for the holding of sporting events and admission to them.

Application of the equivalence surcharge regime to the sale of promotional items and gifts in which the trader proceeds, with his own means, to screen-print, print or engrave the products with the name chosen by his customers.

Exemption from the activity carried out by a commercial entity, consisting of the provision of intermediation services for the contracting of credit cards.