Gaois

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

    #663636

    IATE #3590185
    ráta forlaghdaithe Reference "Togra le haghaidh TREOIR ÓN gCOMHAIRLE lena leasaítear Treoir 2006/112/CE ón gComhairle a mhéid a bhaineann le bearta sealadacha i ndáil le cáin bhreisluacha ar vacsaíní COVID-19 agus feistí leighis diagnóiseacha in vitro mar fhreagairt ar phaindéim COVID-19 (24.2.2022)"
    ga
    Context Thairis sin, bunaithe ar mhaoluithe neamhghníomhaíochta stairiúla, féadfaidh Ballstáit áirithe leanúint de ghearradh na rátaí forlaghdaithe (is é sin rátaí níos ísle ná 5 %) nó de dhíolúintí a dheonú agus lena ngabhann asbhaint CBL a íoctar ag an gcéim roimhe sin (ráta nialasach) maidir le hearraí cógaisíochta, lena n-áirítear vacsaíní. Reference "Togra le haghaidh TREOIR ÓN gCOMHAIRLE lena leasaítear Treoir 2006/112/CE ón gComhairle a mhéid a bhaineann le bearta sealadacha i ndáil le cáin bhreisluacha ar vacsaíní COVID-19 agus feistí leighis diagnóiseacha in vitro mar fhreagairt ar phaindéim COVID-19 (24.2.2022)"
    ráta forlaghdaithe CBL Reference Comhairle-GA
    ga
    Definition ráta CBL is ísle ná an t-íosráta reatha 5% Reference Comhairle-GA, bunaithe ar a bhfuil in EN
    stark ermäßigter Mehrwertsteuersatz | stark ermäßigter Satz
    de
    Definition Mehrwertsteuersatz der unter dem derzeitigen Mindestsatz von 5 % liegt Reference "Council-DE, vgl. Richtlinie (EU) 2018/1713 des Rates vom 6. November 2018 zur Änderung der Richtlinie 2006/112/EG des Rates in Bezug auf die Mehrwertsteuersätze für Bücher, Zeitungen und Zeitschriften"
    super-reduced VAT rate | super-reduced rate | super-reduced rate of VAT
    en
    Definition "VAT rate lower than the current minimum of 5%" Reference "Council-ET, based on: Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals"
    taux super réduit de TVA | taux super réduit | taux super-réduit
    fr
    Definition taux réduit de TVA inférieur au taux minimal actuel de 5% Reference "Conseil-FR, d'après Proposition de directive modifiant la directive 2006/112/CE en ce qui concerne les taux de taxe sur la valeur ajoutée, COM(2018) 20 final"