FINANCE|taxation|tax on consumption|VAT
- liosta dearfach d'earraí agus seirbhísí Tagairt Comhairle-GA
- ga
- liosta dearfach Tagairt Comhairle-GA
- ga
- Positivliste begünstigter Waren und Dienstleistungen | Positivliste
- de
- Sainmhíniú Verzeichnis der Lieferungen von Gegenständen und Dienstleistungen, auf die ermässigte MwSt–Sätze angewandt werden können Tagairt "Richtlinie 2006/112/EG des Rates vom 28. November 2006 über das gemeinsame Mehrwertsteuersystem"
- positive list of goods and services | positive list
- en
- Sainmhíniú "exhaustive list of supplies of goods and services to which reduced VAT rates may be applied" Tagairt "Council-ET, based on Annex III to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax"
- Nóta "In the context of EU VAT regulation, a positive list 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. This is opposed to a negative list, which sets out all the supplies of goods and services to which reduced rates may not be applied (leaving more freedom for Member States to determine to which other supplies they wish to apply reduced rates)."
- liste positive de biens et de services | liste positive
- fr
- Sainmhíniú liste exhaustive de biens et de services auxquels des taux réduits de TVA peuvent être appliqués Tagairt Conseil-FR