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  1. FINANCE|taxation|tax on consumption|VAT · FINANCE|taxation|tax on consumption

    #658119

    IATE #3572869
    bearna de thoradh bheartas CBL Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    durch die Mehrwertsteuerpolitik bedingte Einnahmenlücke | rechtliche Lücke
    de
    Definition Indikator für die zusätzlichen MwSt-Einnahmen, die ein Mitgliedstaat theoretisch erheben könnte, wenn auf jeden Verbrauch von Waren und jede Dienstleistung, die gegen Entgelt erbracht wird, ein einheitlicher MwSt-Satz angewandt würde Reference "Europäische Kommission > Mehrwertsteuerlücke: Häufig gestellte Fragen (29.10.2019)"
    VAT policy gap | policy gap
    en
    Definition difference between the revenues that Member States could get if they applied uniform taxation to all consumption, and its comparaison to the revenues they actually get due to the various tax expenditures in their systems (e.g. reduced rates and exemptions) Reference "Cf. European Commission > Press releases database > Press Release details > VAT Gap: Frequently asked questions, http://europa.eu/rapid/press-release_MEMO-13-800_en.pdf [11.5.2017]"
    Comment "See VAT collection gap [ IATE:3541673 ] for revenue lost because of failure to collect what is due under a country's existing system (e.g. because of tax avoidance)"