Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

1 result

  1. FINANCE|taxation

    #550900

    IATE #1236615
    comhchóras CBL Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    comhchóras cánach breisluacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gemeinsames Mehrwertsteuersystem
    de
    Definition EU-weit einheitliche Regelung bezgl. der MwSt (Richtlinie 2006/112/EG), die unabhängig von der Zahl der Umsätze steuerliche Neutralität gewährleisten soll, indem die MwSt-Pflichtigen von ihrem MwSt-Konto den MwSt-Betrag abziehen, den sie an andere Steuerpflichtige entrichtet haben, so dass die MwSt letztlich vom Endverbraucher in Form eines prozentualen Aufschlags auf den Endpreis des Gegenstands oder der Dienstleistung getragen wird Reference vgl. SCADplus http://europa.eu/legislation_summaries/energy/internal_energy_market/l31057_de.htm (18.8.2010)
    Comment UPD: aih, 18.8.2010
    common system of value added tax | common system of VAT
    en
    Definition Value Added Tax (VAT) system, common to all EU Member States, under which VAT, calculated on the price of the goods or services at the rate applicable to such goods or services, is applied on consumption exactly proportional to the price of the goods and services, however many transactions take place in the production and distribution process before the stage at which the tax is charged Reference COM-EN, based on: Council Directive 2006/112/EC on the common system of value added tax. CELEX:32006L0112/EN
    système commun de taxe sur la valeur ajoutée | système commun de TVA
    fr