EUROPEAN UNION|European construction · FINANCE|taxation
- CBL Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- cáin bhreisluacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- MwSt | Mehrwertsteuer
- de
- Comment DIV: HL 23/01/2003
- value added tax | VAT
- en
- Definition general, broadly based consumption tax assessed on the value added to goods and services Reference European Commission > Taxation and Customs Union > Taxation > Vat > How VAT works, http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/index_en.htm [28.2.2013]
- Comment Value Added Tax applies more or less to all goods and services that are bought and sold for use or consumption in the Community. Thus, goods which are sold for export or services which are sold to customers abroad are normally not subject to VAT. Conversely imports are taxed to keep the system fair for EU producers so that they can compete on equal terms on the European market with suppliers situated outside the Union.
- taxe sur la valeur ajoutée | T.V.A. | TVA
- fr
- Definition Impôt général sur la consommation qui est directement facturé aux clients sur les biens qu'ils consomment ou les services qu'ils utilisent Reference site impots.gouv.fr, Accueil > International > Professionnel > Entreprise étrangère, j'ai une activité en France > Je n'ai pas d'établissement stable en France, à quels impôts suis-je assujetti ? > TVA (16.11.2021)