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Newsletter No. 3 - March 2010

Clicking on the headline of each news item, you have access to the detail of it.

Details Newsletter No. 3 - March 2010

  • EHA/769/2010 Order of 18 March, approving the Model 349 summary statement of intra-Community transactions, as well as hardware and software design and location, form and deadline, set the general conditions and the procedure for electronic filing, and amending HAC/3625/2003 Order of 23 December, approving the model 309 non-recurring settlement declaration of value added tax and other tax rules.

    The transposition of Directives 2008/8/EC and 2008/17/EC of the council has led to the amendment of Articles 78 to 81 of the Regulations of Value Added Tax. These Articles cover the obligation, content, timing and place of filing the summary statement of tax return.

    These changes are:

    The inclusion of services and purchase of services as defined in the Tax Regulations.

    Businessmen or professionals who provide or receive these services will be required to submit the summary statement of intra-Community transactions (model 349).

    The deadline for submission of Form 349 will be monthly as a general rule, although in certain circumstances this may be quarterly, bi-annual exception.

    The modification of Article 5 of the Law of Value Added Tax, Act 2 / 2010 gives the consideration of professional employer or legal persons who do not act as employers or professions provided they are assigned an identification number for the purposes of VAT. To reduce the administrative burden of the above entities may settle the amount of tax using the model 309 (non-special liquidation newspaper).

    Finally to preserve the confidentiality of tax data with significance of the model 303, it was considered necessary that the "Copy for the collaborating institution" of the model containing only the identifying data of the declarant, the exercise period and the outcome of the reverse.

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  • Duty of Directors to make the provisional settlement in six months from the date of request for repayment of the amounts of VATDuty of Directors to make the provisional settlement in six months from the date of request for repayment of the amounts of VAT.

    It is the duty of government to settle the interim period of six months from the date of request for repayment of sums for VAT if the VAT is higher than the impact, and proceed to return within thirty days .

    When the Administration fails to make provisional liquidation within six months is required to repay the requested amount within thirty days. This means that after the designated time, there is a strong act, either express or tacit, for over six months in order from the obligation to pay the VAT claimed, and that the period of thirty days is callable debt. In that time all the conditions for asserting that the debt is due.

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  • Simplification of VAT invoicing rules

    To date, billing rules on value added tax have been so complicated that have hindered the use of electronic invoices in cross border trade. To that companies can save money and alleviate administrative burdens, the ECOFIN Council of 16 March reached a general agreement on a directive aimed at modernizing the VAT invoicing requirements.

    It is estimated that the new instrument can reduce the burdens of the industry up to 18,000 million euros annually. Aid will particularly significant for small and medium enterprises (SMEs) and that will extend the use of simplified invoices to include smaller amounts. Moreover, SMEs will account for VAT under a cash accounting system. Paper invoices and receive electronic equally. Be harmonized rules on conservation of information and registration periods. The Directive should stimulate e-commerce.

    The proposal also includes measures to help the tax authorities to tackle VAT fraud. The VAT deduction rules will be tightened to allow a faster exchange of information on the supply of goods and services both domestically in the EU. As businesses that operate across borders will have to report their transactions in the month in which the supplying cascade fraudsters can not abuse the ability to include an invoice in a subsequent reporting period.

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  • The VAT increase will primarily affect goods and servicesThe VAT increase will primarily affect goods and services

    The super-reduced rate of VAT levied at 4% goods deemed essential, will not increase next July, however, many staples that will be affected by the increase of the other two charges. The so-called reduced rate will rise from 7% to 8% overall from 16% to 18%. Even so, José Antonio Alonso, spokesman for the socialist in Congress, argued that the VAT increase will only affect "luxury goods".

    The reality is that many everyday goods and services become more expensive if employers pass on the tax increase prices. Water, processed food products, passenger transport, restaurant services, new homes or prescription glasses and contact lenses are taxed at the reduced rate, which in July will be 8%. None of them can be considered luxurious. With the tax increase, a home valued at 300,000 euros can cost $ 3,000 more in July.

    Only a hermit could survive without noticing the increase in VAT. The super-reduced rate, which will remain at 4%, applies to products such as bread, milk, cheese, eggs, vegetables, legumes and tubers. In addition, books, newspapers, school supplies, medicines and housing units also are taxed at 4%.

    16% VAT applies to all other products and services that do not qualify for any special arrangements. Clothing, footwear, snuff, alcohol, CDs and DVDs, cars or dental care are some of them. Thus, a car can be dearer than 15,000 euros 300 euros.

    Given the expected rise in July, the People's Party claimed that restaurants, hotels and bars may also be taxed at 4%. Currently apply a reduced rate of 7%. However, it seems unlikely that the European Commission with broad powers over the tax, it permits such movement. Last year, only after approval by the European Commission, Portugal may apply a reduced VAT to tolls on the bridges of the Lisbon area and France to the hospitality industry. Spain has already achieved in 1986-the year in which the tax was established, that Brussels would allow a permanent basis, a reduced tax on hotel.

    In this group, was added in 2000 certain hairdressing and bricklaying. The measure, approved on a temporary basis, became permanent last year following an agreement reached by the Twenty.

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  • Fall accidents in the Community of MadridFall accidents in the Community of Madrid

    The number of accidents (minor, serious and fatal) reported in the Community of Madrid in February fell by 8.35 percent over 2009, according to the latest industrial accident.

    By sector, the last industrial accidents decreased particularly in industry (-12.32 percent), with significant declines also in the service sector (-9 percent) and construction (-7.02 percent). For its part, agriculture marked a decline of 6.78 percent.

    With regard to the accumulated data in the first two months of the year the total number of accidents fell by 3 percent compared to data recorded in the same period last year.

    In this case it was agriculture that led the decline in claims (-15.38 percent), followed by industry (-8.25 percent), services (5.22 percent) and construction (4 , 71 per cent).

    In February, a total of ten fatal accidents at work, compared with four last year. Of these fatal incidents, six took place during the working day while the other four deaths were accidents 'in itinere' (on the way to or from the workplace).

    In the first two months of the year have died in industrial accident 20 workers, seven more than in the same period in 2009, according to Monday's regional government.

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  • Assaulting a boss is not grounds for dismissal, according to the judges

    Physically attack the boss is not cause for dismissal. The Superior Court of Justice of Andalusia understand that physical aggression to the head, pushing him until he lost his balance and flipping karate kicks with the aim of achieving, "not of the severity required to constitute grounds for dismissal".

    In reaching this conclusion and declared the dismissal as unfair, the Court considers that the employee did so when he sensed that he would be fired. And consider this issue as "essential" because "if it does not justify a behavior, does attenuate its seriousness".

    The ruling sparked the debate on whether certain circumstances, such as the state of nerves in which the worker can be found when it will be dismissed, can be a valid criterion for grading penalties. A debate that, according to experts consulted, should be tried by the Supreme Court given the legal uncertainty that cause decisions and the Andalusian Court, ultimately, come to undermine the power of direction of the employer.


    The worker, a senior manager of real estate, "when he was to deliver the letter of dismissal for reduced performance in his tenure, he began to call the employer" coward, scoundrel, thief "and say defiantly "I do not mind going to jail, I'll chase and go to your house to do justice. "

    The employee also pushed his head hard on several occasions we do lose your balance. To prevent the assault was over, some of those present held him for "throwing karate kicks air"with the clear intention of reaching the employer.

    These facts, which were incorporated into the termination letter given after the first attempt, are what the Court means that may be sanctioned by the employer, but not dismissal.

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  • The plan of prevention and correction of tax evasion, labor and social securityThe plan of prevention and correction of tax evasion, labor and social security

    The Council of Ministers approved the Comprehensive Plan for Prevention and Correction of Tax Fraud, Labor and Social Security, which was developed jointly by the Inland Revenue, the Social Security Treasury and the Labour Inspectorate, whose objective is to respond to the changes it has undergone the type of fraud as a result of new economic context, especially in relation to the shadow economy and undeclared work.

    The plan approved today, which will start operating immediately, provides sixty measures structured around four strands: prevention and the promotion of voluntary compliance, improving data collection systems by sharing bases Data from the three public agencies responsible for fraud control, Inland Revenue, Treasury of the Social Security and Inspection of Labour and Social Security, "the implementation of joint control actions, which will add to its own which has already out each agency and the design of coordinated fundraising activities to improve their effectiveness.

    The new plan will complement the specific initiatives in the fiscal, labor and Social Security and the bodies had been developing in recent years and will be continued in the following, initiatives such as the Plan for the Prevention of Tax Fraud , which have allowed the tax to raise more than 35,500 million euros in the last five years by the systematic persecution of the mechanisms of more complex and sophisticated fraud, or fraud Observatories established by the General Treasury of Social Security and Labour Inspectors, who have contributed to refining the risk profiles of different sectors and significantly improve the outcome of the fight against fraud in the socio-labor.

    With the package adopted today, the government hopes to increase over the period 2010-2013 in an amount equivalent to 0.1 per 100 of GDP revenue from the fight against fraud. Thus, this contributes to the scheme of consolidation of public finances as reflected in the updated Stability and Growth Plan.

    Gather information

    The Comprehensive Plan for Prevention and Correction of Tax Fraud, Labor and Social Security has been drawn together to promote cooperative action on the kinds of fraud arising from the current economic context. To this end the use of information is essential.

    Down tools for sharing of information available on the Inland Revenue, Treasury and Social Security Labour Inspectorate, and provides for the creation of joint databases to increase the operating efficiency of such information. In addition, international cooperation will be strengthened through the signing of new agreements on double taxation, the participation of European information exchange and the promotion of a European anti-fraud.

    Another objective of the Plan is to involve the social and economic actors in the fight against fraud. In this regard, arrangements will be raised at the national, regional and local levels to be actively involved in the fight against undeclared work, and will extend the so-called memorandums of understanding and exchange of information with industry organizations to prevent fraud in those sectors most at risk defraudatorio.

    Control actions

    The joint enforcement action will focus on risk areas identified as most prone to concealment of assets and undeclared work. For example, screening steps will be taken of workers falsely self-inspection apparently insolvent companies in which they detected some activity, evidence tracking illegal trade and smuggling, or control of the working day, either unpaid overtime, or paid and non-listed, or low undue vacation or holiday.

    To increase their effectiveness, these actions will build on coordinated planning based on available information in the records of the three agencies, which will allow joint control actions and even simultaneously, in cases in which it deems most appropriate. In light of the results of these actions, we studied the regulatory changes necessary to facilitate the facts reflected in a performance control of a particular organism can automatically enter the verification which may make other.

    Collection proceedings

    The Plan includes the creation of a Joint Commission between the Inland Revenue, Social Security and Labour Inspectorate to coordinate the actions of large collection of records and bankruptcy proceedings, the Commission sets criteria to be set on the existence of yet and collection.

    Territorial councils will also formalize coordination between the Tax and Social Security.

    Promoting voluntary compliance

    Compliance will be encouraged by reducing administrative burdens by creating a joint certificate to be aware of the obligations concerning tax and Social Security. Also civic awareness campaigns for compliance with various obligations.

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