{"id":20893,"date":"2017-02-10T11:20:29","date_gmt":"2017-02-10T10:20:29","guid":{"rendered":"https:\/\/www.icaib.org\/?p=20893\/"},"modified":"2017-07-25T13:00:10","modified_gmt":"2017-07-25T11:00:10","slug":"iva-i-to-proposicio-no-de-llei-perque-el-torn-dofici-no-estigui-subjecte-a-iva","status":"publish","type":"post","link":"https:\/\/www.icaib.org\/ca\/iva-i-to-proposicio-no-de-llei-perque-el-torn-dofici-no-estigui-subjecte-a-iva\/","title":{"rendered":"IVA i TO.- Proposici\u00f3 no de llei perqu\u00e8 el Torn d&#8217;Ofici no estigui subjecte a IVA"},"content":{"rendered":"<p>En data 7 de febrer s&#8217;ha presentat a la Mesa del Congr\u00e9s dels Diputats una proposici\u00f3 no de llei sobre defensa del dret a la Just\u00edcia Gratu\u00efta i del Torn d&#8217;Ofici i en contra del canvi de criteri de la Direcci\u00f3 General de Tributs que declara subjecte a l&#8217;IVA el Torn d&#8217;Ofici.<br \/>\nEn l&#8217;exposici\u00f3 de motius de la proposta, presentada pel grup socialista, s&#8217;assenyala que a Espanya els serveis de defensa i representaci\u00f3 -com manera de prestaci\u00f3 del dret a la Just\u00edcia gratu\u00efta- s\u00f3n gratu\u00efts per al beneficiari i obligatoris per al subjecte passiu, en aquest cas els advocats designats del torn d&#8217;Ofici. En l&#8217;escrit es recorda a m\u00e9s la possibilitat d&#8217;acordar la inclusi\u00f3 obligat\u00f2ria dels advocats en les llistes d&#8217;assist\u00e8ncia jur\u00eddica gratu\u00efta quan el nombre de professionals inscrits no fos suficient, la qual cosa, es considera, refor\u00e7a el car\u00e0cter obligatori del servei p\u00fablic de Just\u00edcia Gratu\u00efta.<br \/>\nTamb\u00e9 es justifica la no aplicaci\u00f3 de l&#8217;IVA perqu\u00e8 l&#8217;import lliurat per l&#8217;administraci\u00f3 p\u00fablica competent no \u00e9s una retribuci\u00f3 ni una compensaci\u00f3 sin\u00f3 una subvenci\u00f3 que es troba molt lluny dels preus de mercat.<\/p>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-overflow:visible;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><a href='https:\/\/www.icaib.org\/wp-content\/uploads\/2017\/02\/PROPOSICION-NO-DE-LEY.pdf' target='_blank'>\n                <i class='fas fa-link'><\/i> \n                <strong>Text de la proposta<\/strong>\n            <\/a><br\/>\n<div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>En data 7 de febrer s&#8217;ha presentat a la Mesa  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-20893","post","type-post","status-publish","format-standard","hentry","category-noticies-torn-ofici"],"_links":{"self":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts\/20893","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/comments?post=20893"}],"version-history":[{"count":0,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/posts\/20893\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/media?parent=20893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/categories?post=20893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.icaib.org\/ca\/wp-json\/wp\/v2\/tags?post=20893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}