Gaois

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2 results

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

    #612686

    IATE #894878
    nós imeachta aistrithe táillí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Umkehrung der Steuerschuldnerschaft | Verlagerung der Steuerschuld
    de
    Definition Bestimmung des Empfängers einer steuerpflichtigen Lieferung oder Dienstleistung zum Steuerschuldner in Umkehrung der üblichen Regelung, nach der der Lieferer bzw. Dl.erbringer die MWSt schuldet Reference Council-DE
    Comment "geregelt in Art. 194-199b d. RL 2006/112/EG über das gemeinsame Mehrwertsteuersystem http://eur-lex.europa.eu/legal-content/DE/TXT/?qid=1400154964055&uri=CELEX:02006L0112-20130815 (konsolid. Fassung) DIV: RSZ 15.5.14"
    reverse charge procedure | self-billing mechanism | reverse charge mechanism | RCM
    en
    Definition procedure whereby Member States may designate the purchaser rather than the seller as the person liable to pay the tax on a transaction Reference "Council Directive 98/80/EC of 12 October 1998 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special scheme for investment gold, CELEX:31998L0080"
    mécanisme d'autoliquidation | autoliquidation | "procédure de ""reverse charge""" | "mécanisme de ""reverse charge""" | "procédure dite de ""reverse charge"""
    fr
    Definition procédure par laquelle les Etats membres peuvent désigner l'acheteur comme étant la personne redevable de la taxe, en lieu et place du vendeur Reference "Sur base de la directive 98/80/CE complétant le système de taxe sur la valeur ajoutée et modifiant la directive 77/388/CEE - Régime particulier applicable à l'or d'investissement, CELEX:31998L0080/FR"
  2. FINANCE|taxation|tax on consumption · BUSINESS AND COMPETITION|accounting

    #638983

    IATE #2216616
    féinbhilleáil Reference "An tAcht Comhdhlúite Cánach Breisluacha, 2010, https://www.oireachtas.ie/documents/bills28/acts/2010/a3110i.pdf [30.6.2017] ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Selbstfakturierung
    de
    Definition Ausstellung der Rechnung durch den Kunden anstatt durch den liefernden Unternehmer Reference "KOM GD Steuern u. Zollunion ""MwSt-Vorschriften für die Rechnungstellung"" http://europa.eu.int/comm/taxation_customs/taxation/vat/traders/invoicing_rules/index_de.htm http://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-invoicing-rules_de (7.3.2017)"
    Comment "geregelt in RL 2001/115/EG, Art.2 Numm.2 CELEX:32001L0115/DE - dort wird der Begriff Selbstfakturierung allerdings nicht verwendet"
    self-billing
    en
    Definition commercial arrangement between a supplier and a customer in which the customer prepares the supplier’s invoice and forwards a copy to the supplier with the payment Reference "GOV.UK. VAT Notice 700/62: self billing, https://www.gov.uk/government/publications/vat-notice-70062-self-billing/vat-notice-70062-self-billing [2.11.2016]"
    Comment When the customer knows what was ordered from a specific supplier, what prices were agreed and what was actually delivered, there is no real need for an invoice from that supplier before paying what is due. Under Directive 2006/112/EC every taxable person is obliged to ensure that an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party, in respect of goods or services which he has supplied or rendered to another taxable person or to a non-taxable legal person.
    autofacturation
    fr
    Definition émission de la facture par le client du fournisseur. Reference "http://www.eic.ccip.fr/informations/tva/tva1.htm"
    Comment Selon la directive, l’assujetti est tenu de s’assurer qu’une facture est émise, par lui-même, par son client ou, en son nom et pour son compte, par un tiers.