News published in INFORMA 2021
Skip information indexNews published in INFORMA in September
143710 ScopeWho can be taxed under the Union's special external scheme.
143711 Scope of the Union SchemeWho can be taxed under the Union Scheme.
143713 Intra-EU distance sales. DefinitionWhat is meant by intra-EU distance sales?
143714 Scope of application Electronic commerce import regimeTo whom the E-Commerce Import Regime may apply.
143715 Traveller Scheme and purchase of vehiclesIf the exemption corresponding to the traveller scheme is applicable to the purchase of a vehicle from a dealer on the Peninsula by an individual resident in Ceuta.
143717 Distance sales of imported goodsWhat is meant by distance sales of goods imported from third countries or territories.
143719 Threshold of 10,000 Euros and Member State of departure of the goodsWhether taxation in the Member State of departure of the goods according to the threshold of 10,000 Euros applies to a taxpayer established exclusively in Spain (Peninsula and Balearic Islands) on distance sales of goods whose Member State of departure is other than Spain.
143720 Property-related servicesA provider not established in the EUprovides services linked to real estate (e.g. renovations) located in Germany, France and Hungary to private customers in those Member States. The same supplier is registered for VATpurposes in Germany in relation to other types of supplies (e.g. business-to-business deliveries of goods). The supplier chooses to use the non-EU scheme in France (Member State of identification). Taxation.
143721 Partial inclusion of operations in the schemeA supplier established in the EUcarries out intra-Community distance sales of goods and provides services to customers in various Member States of the Union. The supplier wants to register in the Union scheme and declare and settle through it only the VATdue on the provision of services. Likewise, you wish to declare and settle the VATowed for distance sales of goods in accordance with the general rules of VATby means of the declaration VAT##3##corresponding to the Member State in question.
143722 Not established provides distance sales and servicesIf a supplier not established in the EUprovides services to consumers in the EUand makes intra-Community distance sales of goods, which regime should it apply to? ?
143865 Self-consumption. Impact of the taxA company's supplier, under a contract, delivers goods and provides maintenance services for them without any compensation. The absence of consideration is not subject to any condition or commitment on the part of either party. Impact of the Tax.
143862 Deregistration and entrepreneur statusIf the transferor of a premises maintains the status of entrepreneur or professional after having submitted to the Public Treasury the declaration of cessation of activity.
143822 Change of the foreseeable destination of property under constructionA developer is constructing a building consisting of apartments, commercial premises and parking spaces that will be used for leasing purposes. Deduction of VATof parking spaces, if at the time of construction it is not known whether they will be rented to the tenants of the homes or to third parties.
143863 Confirming without recourse and deduction of compensationsYes, once the compensation receipts have been issued by a cooperative, the signing of a non-recourse confirming contract by said cooperative with a credit institution can be considered a financial instrument that allows said compensation to be deemed satisfied for deduction purposes.
143864 Spanish customer purchases imported goods via French interfaceA Spanish customer, end consumer, places an order not exceeding 150 euros with a supplier through an electronic interface established in France. The customer indicates that the place of delivery will be in Spain ( TAI ). Taxation in IOSS .
143856 Objective estimation activities and new leasing activityIf a businessman with several agricultural and livestock activities included in the objective estimate begins a leasing activity of part of his rural property during the year, there is no impact when the income derived from the leasing is classified as income from real estate capital.