Project:
| View Issue Details[ Jump to Notes ] | [ Issue History ] [ Print ] | |||||||||||
| ID | ||||||||||||
| 0012447 | ||||||||||||
| Type | Category | Severity | Reproducibility | Date Submitted | Last Update | |||||||
| feature request | [Modules] Intrastat | major | N/A | 2010-02-24 11:27 | 2011-07-20 18:10 | |||||||
| Reporter | psanjuan | View Status | public | |||||||||
| Assigned To | jonalegriaesarte | |||||||||||
| Priority | normal | Resolution | open | Fixed in Version | ||||||||
| Status | new | Fix in branch | Fixed in SCM revision | |||||||||
| Projection | none | ETA | none | Target Version | ||||||||
| OS | Linux 32 bit | Database | Oracle | Java version | 1.6 | |||||||
| OS Version | Ubuntu 8.04.1 | Database version | 11.1.0.6.0 | Ant version | 1.7.0 | |||||||
| Product Version | SCM revision | |||||||||||
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| Regression introduced by commit | ||||||||||||
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| Regression introduced in release | ||||||||||||
| Summary | 0012447: Intrastat and Triangulations | |||||||||||
| Description | More research is needed here. A Triangulation (operación triangular in Spanish): Scenario 1 => A Spanish resident (Spanish company located in Spain) acquires goods and sell those goods out of Spain (but within the EU region). The exempt Intra Community sales must be included in the 349 report but must not be included in the Intrastat. Scenario 2 => An EU intermediary supplies goods to a Spanish company coming from another EU country. That supply is not considered an Intra Community transaction but a Reverse Charge scenario, therefore it does have to be included in the 349 report and Intrastat. (to be confirmed¿?¿?¿¿?) Above Intra Community transactions of goods/items are out of scope as OB ERP do not allow: * to specify other “destination” country rather than organization country, in the case of purchase operations. * to specify other “origin” country rather than the organization country, in the case of sales operations. | |||||||||||
| Tags | No tags attached. | |||||||||||
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(0033109) psanjuan (manager) 2010-12-10 17:03 |
6.4.- Operaciones triangulares: Se denominan operaciones triangulares aquellas en las que intervienen tres operadores económicos situados en lugares geográficamente distintos, verificándose entre los mismos un movimiento de mercancías y un movimiento dinerario reflejado en facturas, siendo la condición determinante que no coincidan, en todo o en parte, los expedidores y receptores de las mercancías con los expedidores y receptores de los medios de pago, es decir, no tengan los mismos sujetos los flujos de mercancías y los flujos economicos. Tal y como se ha indicado en el capítulo 4 es el flujo de la mercancía lo que origina y define un intercambio intracomunitario, con independencia de cuales sean los flujos financieros o de emisión de facturas. Por este motivo, no serán objeto de una declaración Intrastat de introducción las adquisiciones intracomunitarias de mercancía efectuadas por operadores establecidos en España si no hay un movimiento físico de la mercancía desde otro Estado miembro hacia el territorio estadístico español. Del mismo modo, no serán objeto de una declaración Intrastat de expedición las ventas intracomunitarias de mercancías efectuadas por operadores establecidos en España si no hay un movimiento físico de la mercancía desde el territorio estadístico español hacia otro Estado miembro. |
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Issue History |
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| Date Modified | Username | Field | Change |
| 2010-02-24 11:27 | psanjuan | New Issue | |
| 2010-02-24 11:27 | psanjuan | Assigned To | => vmromanos |
| 2010-02-24 14:49 | psanjuan | Relationship added | related to 0012449 |
| 2010-02-24 14:55 | psanjuan | Relationship added | related to 0012456 |
| 2010-12-10 16:53 | psanjuan | Summary | Intrastat does not allow "operaciones Triangulares" => Intrastat and Triangulations |
| 2010-12-10 16:53 | psanjuan | Description Updated | View Revisions |
| 2010-12-10 16:57 | psanjuan | Description Updated | View Revisions |
| 2010-12-10 17:03 | psanjuan | Note Added: 0033109 | |
| 2010-12-10 17:03 | psanjuan | Description Updated | View Revisions |
| 2010-12-10 17:04 | psanjuan | Description Updated | View Revisions |
| 2011-06-03 11:10 | dalsasua | Assigned To | vmromanos => dalsasua |
| 2011-07-20 18:10 | dalsasua | Assigned To | dalsasua => jonalegriaesarte |
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Issue History |
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