FINANCE|taxation|tax on consumption|VAT|VAT rate
- meánráta ualaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- meánráta ualaithe CBL Reference Comhairle-GA
- ga
- Mehrwertsteuer auf der Grundlage eines gewogenen mittleren Satzes | gewogener mittlerer Satz | gewogener mittlerer MWSt-Satz | gewogener mittlerer MwSt.-Satz | GMS
- de
- weighted average rate of VAT | weighted average rate | WAR
- en
- Definition percentage which is used in the calculation of a Member State's VAT assessment base [ IATE:132484 ], and which takes into account all VAT rates in force with each rate weighted with the share of the value of the transactions to which that rate applies as a percentage of the total of taxable transactions Reference Council-EN, based on Proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax
- Comment The weighted average rate of VAT is calculated by: - breaking down, by VAT rate applied, all transactions which are taxable under a Member State's national legislation and which do not entitle the customer to deduction of VAT; - determining the weighting of each rate by calculating the relationship between the value of the transactions to which that rate applies and the aggregate value of all transactions; - then calculating the average of those weighted rates.
- taux moyen pondéré de la TVA | taxe sur la valeur ajoutée
- fr
- Definition taux utilisé par chaque État membre pour le calcul de son assiette harmonisée de la TVA (5.11.2019) [IATE:132484], et qui correspond à une estimation du taux moyen applicable aux différentes catégories de biens et de services imposables Reference Conseil-FR, d'après le site web du ministère (FR) de l'action et des comptes publics, document intitulé "Annexe au projet de loi de finances pour 2016, Relations avec l'Union européenne" (5.11.2019), point 1.3: "Le système des ressources propres de l'Union européenne"