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2 results in 2 documents

  1. #1826609

    Na hoibleagáidí maidir le taifid a choinneáil agus tuairisciú a dhéanamh, níor cheart suíomh an íocóra agus suíomh an íocaí í a thabhairt i gceist ach i gcás soláthraithe seirbhíse íocaíochta atá bunaithe san Aontas agus ba cheart na hoibleagáidí sin a bheith gan dochar do na rialacha a leagtar síos i dTreoir 2006/112/CE agus i Rialachán Cur Chun Feidhme (AE) Uimh. 282/2011 ón gComhairle maidir le háit an idirbhirt inchánach.

    The location of the payer and of the payee should only trigger the record keeping and reporting obligations for the payment service providers which are established in the Union and those obligations should be without prejudice to the rules laid down in Directive 2006/112/EC and in Council Implementing Regulation (EU) No 282/2011 as regards the place of a taxable transaction.

    Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers

  2. #1829592

    Go dtí seo, bhí comhar idir údaráis chánach na mBallstát (“na húdaráis chánach”) chun calaois CBL a chomhrac bunaithe go hiondúil ar thaifid atá i seilbh na ngnóthaí a bhfuil baint dhíreach acu leis an idirbheart inchánach.

    To date, cooperation between the tax authorities of the Member States (the ‘tax authorities’) to combat VAT fraud has been usually based on records held by the businesses which are directly involved in the taxable transaction.

    Council Regulation (EU) 2020/283 of 18 February 2020 amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in order to combat VAT fraud