Gaois

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  1. FINANCE|taxation|tax on consumption|VAT
    soláthar seirbhísí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is é seo an chéad phíosa reachtaíochta AE a bhaineann go sainiúil le calafoirt. Leagtar amach ann rialacha maidir le trédhearcacht airgeadais, soláthar seirbhísí calafoirt agus táillí bonneagair.' Reference "Calafoirt: soláthar seirbhísí agus trédhearcacht airgeadais (5.7.2022)"
    Erbringung von Dienstleistungen | Dienstleistung | Dienstleistungserbringung
    de
    Definition jeder Umsatz, der keine Lieferung von Gegenständen ist Reference "Art. 24(1) der Richtlinie 2006/112/EG des Rates vom 28. November 2006 über das gemeinsame Mehrwertsteuersystem"
    supply of services | provision of services | service provision | rendering of services
    en
    Definition any transaction which does not constitute a supply of goods Reference "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 24(1)"
    prestation de services | fourniture de services
    fr
    Definition toute opération qui ne constitue pas une livraison de biens Reference "Directive 2006/112/CE du Conseil relative au système commun de taxe sur la valeur ajoutée, article 24, par. 1"
    Comment Contexte TVA.Inclut la production, la distribution, la commercialisation, la vente et la livraison d'un service.*