Gaois

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  1. FINANCE|taxation

    #601729

    IATE #133333
    liosta diúltach d'earraí agus seirbhísí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    liosta diúltach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Negativliste von Gegenständen und Dienstleistungen | Negativliste | Liste nicht förderungswürdiger Waren
    de
    Definition "Liste der Lieferungen von Gegenständen und Dienstleistungen, die dem Mehrwertsteuernormalsatz IATE:782743 unterliegen, d.h. auf die keine ermäßigten Sätze angewandt werden können" Reference "Council-DE in Anlehnung an Vorschlag für eine RICHTLINIE DES RATES zur Änderung der Richtlinie 2006/112/EG in Bezug auf die Mehrwertsteuersätze, Begründung und Erwägungsgründe"
    negative list of goods and services | negative list
    en
    Definition "exhaustive list of supplies of goods and services to which reduced VAT rates may not be applied (i.e. to which the standard VAT rate must be applied)" Reference "Council-EN, based on recital 5 and the explanatory memorandum (under 'Detail explanation of the specific provisions of the proposal') of the Proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax"
    Comment "In the context of EU VAT regulation, a negative list sets out all the supplies of goods and services to which reduced rates may not be applied (leaving Member States to determine to which other supplies they wish to apply reduced rates). This is opposed to a positive list, which sets out all the supplies of goods and services to which reduced rates may be applied, meaning that the standard rate must apply to all non-listed supplies."
    liste négative de biens et de services | liste négative | liste de biens non éligibles
    fr
    Definition dans le contexte de la proposition de directive du Conseil modifiant la directive 2006/112/CE en ce qui concerne les taux de TVA, liste de catégories de biens et de services pour lesquels l’application d’un taux réduit est exclue, et auxquels un taux normal de TVA doit donc continuer de s'appliquer Reference "Conseil-FR, d'après le document du Service de recherche du Parlement européen intitulé ""EN BREF Plénière – Octobre 2018 - Vers un régime de TVA définitif"" (auteur: C. Remeur) (10.1.2020)"