08/15/2013

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Tax Islands In short, the rule referred to shall not apply for not taxable persons and the recipient must apply the taxable investment mechanism in the settlement of VAT used serving, but there will not be right to deduction. Intangible services (of lawyers, consultants, advisors) in his presentation, Salvador Trinxet referred to the previous wording of article 56 of the VAT, which lists services for which its addressee, if it is subject passive, you can settle the VAT pursuant to the investment facility, poses various problems, mainly problems of interpretation (which has given rise to her excessive application(, sometimes inappropriate) and the need for constant updating of the list contained in that provision as they arise on the market new services in order to prevent them from falling into the scope of application of the general rule (update that requires of) a procedure long and laborious). With the new rules, to be general rule the criterion of target, and given the breadth of the reversal of the taxable person, these problems hardly exist. Another problem of certain entity VAT recovery was that derived from the recovery of the tax supported by taxable persons not established in the same country as the supplier of the service. Meanwhile the reimbursement procedure tended to be slow (more than 3 years in the case of VAT to recover in Italy) and complex, is common in this type of operations, that unduly recourse to the mechanism of investment of the taxable person and even that will renounce the tax recovery (as long as it will be cheaper, especially in the case of SMEs). Directive 2008/9/EC, however, establishes a new single window system for the refund of the VAT paid by employers established in Member States other than their own EU. The employer held the return request telematically...
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Paint Facades Coloring of facades - one of the most important construction work. It is not surprising, as the facade - a person of the building. Alas, but the fronts are too many enemies. This aggressive and atmospheric effects of the environment, and ultraviolet radiation and industrial pollution, and moisture (rain, snow), and the influence of biological factors (mold, fungi, microorganisms). How is all this fighting? How to ensure that the facade of the building served long time without losing their decorative qualities? Materials for painting the facade of the modern facade materials market offers a great variety of coatings and technologies for the facade. This - curtain walls, and vinyl steel siding, facade tiles, etc. However, despite this, the most widely used in modern construction are paints for facades. Plastering and painting the facade - is still the most popular ways to update and finish facade surfaces. A significant portion of facade problems can be solved by painting the facade. In addition, it is the most economical way to facades. Facade Coloring A significant part of the facade of problems can be removed with the help of reliable and high quality finishing of building facades. The optimal solution in this case is the use of protective and decorative paint facade materials, which not only provide long term protection of the facade from the ravages of the environment, but also give the surface a decorative appearance. The main surfaces of the facades to be color, are concrete and plaster. These mineral surfaces are different capillary-porous surface. It is through the pores of the concrete into the water can easily penetrate and wet, which significantly accelerates the process of destruction of the surface. Humidity of the substrate - a major cause of most injuries facades. Any humidity (moisture of the soil, water vapor,...

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