#1948960
C23 Scéim corrlaigh.
C23 Margin scheme.
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6 thoradh in 5 dhoiciméad
#2896491
☐ C23 Scéim corrlaigh.
☐ C23 Margin scheme.
#2917944
☐C23 Scéim corrlaigh.
☐ C23 Margin scheme.
#3033292
Scéimeanna CBL speisialta eile a bheith ann: feirmeoirí cothromráta, scéim corrlaigh do thionscnóirí turas etc.;
Existence of other special VAT schemes: flat-rate farmers, margin scheme for tour operators etc.;
#2268738
Faoi réir gan ráta laghdaithe a bheith curtha i bhfeidhm maidir leis na saothair ealaíne, earraí bailitheoirí agus seandachtaí lena mbaineann arna soláthar don déileálaí inchánach nó arna n-onnmhairiú aige siúd, deonóidh na Ballstáit an ceart do dhéileálaithe inchánacha chun an scéim corrlaigh a chur i bhfeidhm ar na hidirbhearta seo a leanas:
Subject to no reduced rate having been applied to the works of art, collectors’ items and antiques concerned supplied to or imported by a taxable dealer, Member States shall grant taxable dealers the right to opt for application of the margin scheme to the following transactions:
#2268768
Ar bhonn measúnú an féidir réitigh a bheith ann a bheadh slán i bhfad na haimsire arna gcur in oiriúint don aois dhigiteach agus arna n-ailíniú leis an gcuspóir maidir le Córas um CBL bunaithe ar cheann scríbe, déanfaidh an Coimisiún, i gcás inarb iomchuí, togra reachtach a thíolacadh chun forálacha ábhartha na Treorach seo a leasú a mhéid a bhaineann leis an scéim corrlaigh a leagtar síos i dTeideal XII, Caibidil 4, de Threoir 2006/112/CE.
On the basis of an assessment of whether future-proof solutions adapted to the digital age and aligned with the objective of a destination-based VAT system are possible, the Commission shall, where appropriate, submit a legislative proposal to amend the relevant provisions of this Directive as far as the margin scheme laid down in Title XII, Chapter 4, of Directive 2006/112/EC is concerned.