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Post by account_disabled on Dec 30, 2023 23:27:10 GMT -4
Carry out a single taxable operation provided that this operation is connected with the exercise of said activities wherever this occurs or when regardless of this connection such operation meets the assumptions of real incidence of tax on personal income IRS or corporate income tax IRC and who have their headquarters permanent establishment or domicile in the national territory and who carry out operations that confer the right to total or partial tax deduction when they are acquirers made of cork wood pine cones and pine nuts in shell. Added by Decree Law no. VAT reverse charge Article . no. paragraph m of the CIVA M VAT reverse charge Article . no. paragraph n of the CIVA M VAT reverse charge Article . no. paragraph a of the CIVA otherwise M The Phone Number List intra community acquisition was subject to tax in the Member State in which the dispatch or transport of the goods arrived provided that the following conditions were simultaneously met the taxable person acquired the goods to carry out their subsequent transmission in that Member State and includes this transaction in the summary statement referred to in paragraph of article. As amended by article of Decree Law no. of in force from the purchaser of the goods transferred in that Member State is a taxable person registered there for the purposes of value added tax the purchaser is expressly designated in the invoice issued by the taxpayer as being liable for the tax for the transfer of goods carried out in that member state. VAT reverse charge Article.
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