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Febrero 2014 INFORME AEAT SOBRE IMPUESTO GASES ... - FIDE

1. ¿Cuántos Códigos de Actividad de los Gases Fluorados (en adelante, CAF) necesita un contribuyente que es titular de varios establecimientos? Conforme a lo dispuesto en el artículo 2.6 del Reglamento del Impuesto sobre los Gases Fluorados de Efecto Invernadero (en adelante, RIGFEI), aprobado por el Real Decreto 1042/2013, de 27 de diciembre, "cuando una persona o entidad ejerza una misma actividad en varios establecimientos, tendrá asignados tantos códigos como establecimientos en que desempeñe la actividad". 2. ¿Cuáles son las consecuencias para un revendedor que no se inscriba en el registro territorial, tal y como exige el artículo 2 del RIGFEI? El artículo 2.1 del RIGFEI dispone que, entre otros, los revendedores y los beneficiarios de la exención prevista en el artículo 5.Siete.1.a) de la Ley 16/2013 "…estarán obligados, en relación con los productos objeto del impuesto sobre gases fluorados de efecto invernadero, a inscribirse en el registro territorial de la oficina gestora…". La falta de la correspondiente inscripción determinará que el empresario adquirente de los gases fluorados de efecto invernadero (en adelante, GFEI) tendrá, a efectos del impuesto, la condición de consumidor final y que deberá soportar la repercusión del impuesto no pudiendo beneficiarse de la exención prevista en el artículo 5.Siete.1.a) de la Ley 16/2013,...

INFORME N.° 049-2014-SUNAT/4B0000 MATERIA: Se consulta si ...

Se consulta si el recargo al consumo a que se refiere la Quinta Disposición Complementaria Final (DCF) del Decreto Ley N.° 2598 8 y las propinas para los trabajadores, recibidos por establecimientos de hospedaje, restaurantes y agencias de viaje, según corresponda, que no cuentan con comprobantes de pago que los sustenten, constituyen para los titulares de tales establecimientos rentas gravadas con el Impuesto a la Renta. BASE LEGAL: - Decreto Ley N.° 25988, Ley de Racionalización del Sistema Tributario Nacional y de Eliminación de Privilegios y Sobrecostos, publicado el 24.12.1992, y norma modificatoria. - Texto Único Ordenado (TUO) de la Ley del Impuesto a la Renta, aprobado por el Decreto Supremo N.° 179-2004-EF, publicado el 8.12. 2004, y normas modificatorias (en adelante, Ley del Impuesto a la Renta). - Reglamento de la Ley del Impuesto a la Renta, aprobado por el Decreto Supremo N.° 122-94-EF, publicado el 21.9.1994, y normas mod ificatorias. ANÁLISIS: 1. La Quinta DCF del Decreto Ley N.° 25988 establec e que los establecimientos de hospedaje o expendio de comidas y bebidas en acuerdo con sus trabajadores, podrán fijar un recargo al consumo no mayor al 13% del valor de los servicios que prestan. El recargo al consumo, si fuera el caso, será abonado por los usuarios del servicio en la forma y modo que cada establecimiento fije. Su percepción por los trabajadores no tendrá carácter remunerativo y, en consecuencia, no estará afecto a las contribuciones de Seguridad Social ni FONAVI, ni afecto a indemnización, beneficios laborales o compensación alguna. Este recargo no forma parte de la base imponible del Impuesto General a las Ventas. De la norma citada fluye que si bien el recargo al consumo es cobrado por los establecimientos de hospedaje o expendio de comidas y bebidas, su destino es que sea distribuido entre sus trabajadores.

What You Need To Discover About Crypto Forex And Its Use

The worldwide procedure which include of connected computer or laptop sites is known as worldwide- web. It is made for posting info about a worldwide platform and might be appropriately known as bottom level of technological innovations. Each and every fashionable comforts like social media sites, shopping on the internet shops and on-line small business web pages will not have existed devoid of word wide web. You can now communicate in the flesh to particular person sitting in the other corner of life all through digital video getting in touch with or skype. It is possible to trade basically virtually any ideas on line, from photos to forms, beats and in many cases audiovisual documents. It usually is stated that web-based makes impossible attainable.

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Improvise Your Vocabulary with Word Sensible   wordsmart corporation

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Lime Teriyaki Marinade
by unileverfoods 0 Comments favorite 31 Viewed Download 0 Times

http://www.unileverfoodsolutions.co.za/products-brands/products/knorr-seasonings/list/show/3539-8895-0-21032654.Knorr_Lime_Seasoning.html | If you have a passion for Japanese cuisine then you’ll love this Lime Teriyaki marinade. The word teriyaki is a combination of two Japanese words "teri" which means shine and "yaki" which means grill or broil. This marinade tastes great with almost any meat, including chicken breasts, lamb cuts and beef fillet. It’s quick and easy to whip up with these two ingredients, namely, Knorr Lime Seasoning and Knorr Teriyaki Marinade powder.

Will NoSQL Databases Live Up to Their Promise? - Leavitt ...

Organizations that collect large amounts of unstructured data are increasingly turning to nonrelational databases, now frequently called NoSQL databases. M any organizations collect vast amounts of customer, scientific, sales, and other data for future analysis. Traditionally, most of these organizations have stored structured data in relational databases for subsequent access and analysis. However, a growing number of developers and users have begun turning to various types of nonrelational—now frequently called NoSQL—databases. Nonrelationa l dat a ba ses— including hierarchical, graph, and object-oriented databases—have been around since the late 1960s. However, new types of NoSQL databases are being developed. And only now are they beginning to gain market traction. Different NoSQL databases take different approaches. What they have in common is that they’re not relational. Their primary advantage is that, unlike relational databases, they handle unstructured data such as word-processing files, e-mail, multimedia, and social media efficiently. They are also easier to work with for the many developers not familiar 12 r2tec.indd 12 computer with the structured query language. SQL is the programming language used for querying and updating relational databases. Some NoSQL databases can function in a distributed setting. Users could thus scale a single database by running it across additional inexpensive machines rather than by having to run it on a single more powerful and costly machine.

First Aid Training, The Right Way

At LifeSaver Team CPR, we are adamant about spreading the word about CPR, but most importantly we are determined to see our customers receive proper firs aid training

How the Xbox went 360.pub
by JonyB 0 Comments favorite 17 Viewed Download 0 Times

The Microsoft Xbox 360 is a stunning example of globalization and Globalization; the processes of both global interconnections (through production and access to the video game console) and also through the use of Globalization as a political buzz word (to generate an image of the Xbox 360 as the brand connecting users worldwide) (Sparke 2005a, 3). These two definitions of globalization; as a physical process of interconnections and as a political buzz word, can aid in understanding the systems at work when examining how Xbox is attempting to go 360. Microsoft’s Xbox as a technology can be seen as a computer with access to very specific content; all that is needed is the video game console and a connection to broadband Internet. When considering the qualifications to gain access to the Xbox 360 ‘experience,’ one must consider how to get an Internet connection and to the Xbox 360 console. While most citizens in the Xbox 360’s major markets, US, EU and Japan, may not consider these systems hard to obtain, many millions of people globally do not have the luxury of high-speed access to the Internet and the Xbox 360 console. Through understanding the impacts of creating a virtual community based on access to technology, which Microsoft states it hopes to do with the new Xbox 360 console, the inequality of the situation starts to be clarified. Introduction to Microsoft as a Global Company Microsoft is a well-known company in the computer software industry. It continues to expand to new markets with such assets as the Xbox and other offshoots of its original products. In the last two decades the company's large profits and dominance in general use computer software have propelled the company to an industry leader, if not the controller of a large monopoly with its Windows operating system and Office application products.

nüvi® 2407/2408/2507/2508 Series
by jonatan 0 Comments favorite 27 Viewed Download 0 Times

All rights reserved. Under the copyright laws, this manual may not be copied, in whole or in part, without the written consent of Garmin. Garmin reserves the right to change or improve its products and to make changes in the content of this manual without obligation to notify any person or organization of such changes or improvements. Go to www.garmin.com for current updates and supplemental information concerning the use of this product. Garmin®, nüvi®, and the Garmin logo are trademarks of Garmin Ltd.‍ or its subsidiaries, registered in the USA and other countries.‍ These trademarks may not be used without the express permission of Garmin.‍ BaseCamp™, HomePort™, MapSource®, myGarmin™, ecoRoute™, myTrends™, trafficTrends™, nüMaps Guarantee™, and nüMaps Lifetime™ are trademarks of Garmin Ltd.‍ or its subsidiaries.‍ These trademarks may not be used without the express permission of Garmin.‍ The Bluetooth® word mark and logos are owned by the Bluetooth SIG, Inc.‍, and any use of such name by Garmin is under license.‍ microSD™ and the microSDHC logo are trademarks of SD-3C, LLC.‍ Windows®, Windows Vista®, and Windows XP® are registered trademarks of Microsoft Corporation in the United States and other countries.‍ Mac® is a trademark of Apple Inc.‍ HD Radio™ and the HD logo are trademarks of iBiquity Digital Corporation.‍ HD Radio Technology manufactured under license from iBiquity Digital Corporation.‍ U.‍S.‍ and foreign patents.‍

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