FINANCE|taxation|tax on consumption · FINANCE|taxation · TRADE|tariff policy|EU customs procedure
- Ballstát aitheantais Tagairt "An tAcht Comhdhlúite Cánach Breisluacha, 2010, https://data.oireachtas.ie/ie/oireachtas/act/2010/31/gle/enacted/a3110i.pdf [28.7.2020]Faomhadh an téarma seo mar chuid de Thionscadal Lex"
- ga
- Mitgliedstaat der Identifizierung | Mitgliedstaat, in dem die Identifizierung erfolgt
- de
- Sainmhíniú Mitgliedstaat, in dem der Steuerpflichtige den Sitz seiner wirtschaftlichen Tätigkeit hat oder, falls er den Sitz seiner wirtschaftlichen Tätigkeit nicht in der Union hat, in dem er eine feste Niederlassung hat; Tagairt "Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG in Bezug auf die Einführung der detaillierten technischen Maßnahmen für die Anwendung des endgültigen Mehrwertsteuersystems für die Besteuerung des Handels zwischen Mitgliedstaaten"
- Member State of identification | MSI
- en
- Sainmhíniú "Member State in which a taxable person is registered for using the mini One Stop Shop [ IATE:<;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; href=""https://iate.europa.eu/entry/result/3557101/en"" target=""_blank"">3557101 ], and where it declares and pays the VAT due in the Member State of consumption [ IATE:1178788 ]" Tagairt "European Commission > Taxation and Customs Union > Business > VAT > Telecommunications, Broadcasting and Electronic Services > The Mini One Stop Shop (29.7.2019)"
- Nóta "Under the Union scheme, the Member State of identification is: i) the Member State in the territory of which the taxable person has established their business or, if they have not established their business in the Union, where they have a fixed establishment; ii) where a taxable person has not established his business in the Union, but has more than one fixed establishment therein, the Member State with a fixed establishment where that taxable person indicates that they will make use of this special scheme; iii) where the taxable person is not established (see IATE:822020 'non-established taxable person') within the Union, the Member State they choose to contact to state when their activity as a taxable person within the territory of the Union commences; iv) where a taxable person is not established within the Union but has appointed an intermediary, the Member State in which that intermediary has established their business or if they have not established their business in the Union, where they have a fixed establishment; v) where a taxable person is not established within the Union but has appointed an intermediary who has established their business outside the Union but has one or more fixed establishments therein, the Member State with a fixed establishment where the intermediary indicates they will make use of this special scheme. For the purposes of points (ii) and (v), where a taxable person or an intermediary, as appropriate, has more than one fixed establishment in the Union, they shall be bound by the decision to indicate the Member State of establishment for the calendar year concerned and the two calendar years following."
- État membre d'identification
- fr
- Sainmhíniú dans le contexte du régime de TVA pour les échanges transfrontières intra-UE: l'État membre dans lequel l’assujetti a établi le siège de son activité économique ou, s’il n’a pas établi le siège de son activité dans l’Union, l’État membre où il dispose d’un établissement stable Tagairt "Conseil-FR, d'après la proposition de directive du Conseil modifiant la directive 2006/112/CE en ce qui concerne l’introduction de mesures techniques détaillées pour le fonctionnement du système de TVA définitif pour la taxation des échanges entre les États membres ( CELEX:52018PC0329/FR )"