Tanaka: el comportamiento de China en crisis internacionales

An extensive list of over 2,500 VAT ratings is available on the Revenue website at www.revenue.ie (i) Financial services consisting

of-(a) the issue, transfer or receipt of, or any dealing in, stocks, shares, debentures and other securities, other than documents establishing title to goods,

(b) the arranging for, or the underwriting of, an issue specified in subparagraph (a),

(c) the operation of any current, deposit or savings account and the negotiation of, or any dealings in, payments, transfers, debts, cheques and other negotiable instruments excluding debt collection and factoring,

(d) the issue, transfer or receipt of, or any dealing in, currency, bank notes and metal coins, in use as legal tender in any country, excluding such bank notes and coins when supplied as investment goods or as collectors’ pieces,

(e) the granting and the negotiation of credit and the management of credit by the person granting it,

(f) the granting of, or any dealing in, credit guarantees or any other security for money and the management of credit guarantees by the person who granted the credit,

(g) the management of an undertaking which is –

(I) a collective investment undertaking as defined in section 172A of the Taxes Consolidation Act, 1997 (as amended by section 59 of the Finance Act, 2000), or (Ia) a special investment scheme within the meaning of section 737 of the Taxes

Consolidation Act, 1997, or

(II) administered by the holder of an authorisation granted pursuant to the European Communities (Life Assurance) Regulations, 1984 (S.I. No. 57 of 1984), or by a person who is deemed, pursuant to Article 6 of those regulations, to be such a holder, the criteria in relation to which are the criteria specified in relation to an arrangement administered by the holder of a licence under the Insurance Act, 1936, in section 9 (2) of the Unit Trusts Act, 1990, or

(III) a unit trust scheme established solely for the purpose of superannuation fund schemes or charities, or

(IV) determined by the Minister for Finance to be a collective investment undertaking to which the provisions of this subparagraph apply;

(h) services supplied to a person under arrangements which provide for the reimbursement of the person in respect of the supply by him of goods or services in accordance with a credit card, charge card or similar card scheme;

(ii) children’s or young people’s education, school or university education, and vocational training or retraining (including the supply of goods and services incidental thereto), other than supply of research services, provided by educational establishments recognised by the State, and education, training or retraining of a similar kind, excluding instruction in the driving of mechanically propelled road vehicles other than vehicles designed or constructed for the conveyance of goods with a capacity of 1.5 tonnes or more, provided by other persons;

This exemption includes teaching or training in computer skills, arts and crafts, ballet, cooking, drama, dressmaking, elocution, languages, modelling, music, driving of commercial vehicles, hairdressing, management techniques and selling.

The exemption does not include teaching, training or coaching in golf, tennis, judo etc., consultancy type services or personal development courses.

(iii) professional services of a medical nature, other than services specified in paragraph (iiib), but excluding such services supplied in the course of carrying on a business which consists in whole or in part of selling goods;

(iiia) supply by dental technicians of services of a dental nature and of dentures or other dental prostheses;

(iiib) professional services of a dental or optical nature;

(iv) letting of immovable goods (which does not include the service of allowing a person use a toll road or a toll bridge) with the exception

of-(a) letting of machinery or business installations when let separately from any other immovable goods of which such machinery or installations form part;

(b) letting of the kind to which paragraph (ii) of APPENDIX C or paragraph (xiii) of APPENDIX D refers;

(bi) provision of facilities of the kind to which paragraph (viia) of APPENDIX D refers;

(c) provision of parking accommodation for vehicles by the operators of car parks; and (d) hire of safes;

(v) hospital and medical care or treatment provided by a hospital, nursing home, clinic or similar establishment;

(vi) services for the protection or care of children and young persons, and the provision of goods closely related thereto, provided otherwise than for profit and the supply of services for the protection or care of children and young persons, and the provision of goods closely related thereto, provided by persons whose activities may be regulated by regulations made under Part VII of the Child Care Act, 1991;

(vii) supply of goods and services closely related to welfare and social security by non-profit making organisations;

(viii) promotion of and admissions to live theatrical or musical performances, including circuses, but not

including-(a) dances, or

(b) performances in conjunction with which facilities are available for the consumption of food or drink during all or part of the performance by persons attending the performance;

Broadly speaking dances, cabaret type entertainment, film shows etc. are taxable. Plays, concerts, opera, ballet, circuses etc. are not.

(viiia) supply of cultural services and of goods closely linked thereto by any cultural body, whether established by or under statute or otherwise, which is recognised as such a body by the Revenue Commissioners for the purposes of this paragraph, not being services to which paragraph (viii) relates;

(ix) agency services in regard to –

(a) the arrangement of passenger transport or accommodation for persons, and (b) ...

(c) ...

(d) services specified in paragraph (i), excluding the services of loss adjusters and excluding management and safekeeping services in regard to the services specified in paragraph (i) (a), not being services specified in subparagraph (g) of paragraph (i);

(x) ……

(xi) insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents and, for the purposes of this paragraph, “related services”

includes the collection of insurance premiums, the sale of insurance, and claims handling and claims settlement services where the supplier of the insurance services delegates the authority to an agent and is bound by the decision of that agent in relation to that claim;

(xia) public postal services (including the supply of goods and services incidental thereto) supplied by An Post including postmasters, or by persons licensed in accordance with section 73 or subsection (1) of section 111 of the Postal and Telecommunications Services Act, 1983;

(xii) ...

(xiii) the national broadcasting and television services, excluding advertising;

(xiv) transport of passengers and their accompanying baggage;

(xv) the acceptance of bets subject to the duty of excise imposed by section 24 of the Finance Act, 1926, of bets of the kind referred to in section 89 of the Finance Act, 1994, and of bets of the kind referred to in section 75 of the Finance Act, 1996, where the event which is the subject of the bet is either a horse race or a greyhound race and the bet is entered into during the meeting at which such race takes place and at the place at which such meeting is held;

(xva) the acceptance of totalisator bets –

(a) by a person or a body of persons operating under a licence granted under the Totalisator Act, 1929, or

(b) by a licensed bookmaker acting in accordance with the provisions of section 19A (a) of the Betting Act, 1931 (inserted by the Horse and Greyhound Racing Act, 2001);

(xvi) issue of tickets or coupons for the purpose of a lottery;

(xvii) promotion of (other than in the course of the provision of facilities of the kind specified in paragraph (viia) of APPENDIX D), or the admission of spectators to, sporting events;

(xviii) collection, storage, supply, intra-Community acquisition or importation of human organs, human blood and human milk;

(xviiia) supply, intra-Community acquisition and importation of investment gold (within the meaning of Section 6A) other than supplies of investment gold to the Central Bank of Ireland;

(xviiib) supply of services of an intermediary (as defined in section 6A) acting in that capacity.

(xix) funeral undertaking;

(xx) ...

(xxi) ...

(xxii) supply of services and of goods closely related thereto for the benefit of their members by non-profit making organisations whose aims are primarily of a political, trade union, religious, patriotic, philosophical, philanthropic or civic nature where such supply is made without payment other than the payment of any membership subscription;

(xxiia) supply of services by an independent group of persons (being a group which is an independent entity established for the purpose of administrative convenience by persons whose activities are exempt from or are not subject to tax) for the purpose of rendering its members the services directly necessary for the exercise of their activities and where the group only recovers from its members the exact reimbursement of each member’s share of the joint expenses;

(xxiii) provision of facilities for taking part in sporting and physical education activities, and services closely related thereto, provided by non-profit making organisations (with the exception of facilities to which paragraph (viib) or (viic) of APPENDIX D refers);

(xxiv) supply of goods, other than a supply of goods of a kind specified in section 3 (1)(g) [of the VAT Act], by a person being goods –

(a) which were used by him for the purposes of a business carried on by him, (b) in relation to the acquisition or application of which he had borne tax, and

(c) which are of such a kind or were used in such circumstances that no part of the said tax was deductible under section 12 [of the VAT Act];

(xxv) catering services supplied –

(a) to patients of a hospital or nursing home in the hospital or nursing home, and (b) to students of a school in the school.

Appendix B