Примери за използване на Liable for payment на Английски и техните преводи на Български
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The customer alone is liable for payment;
The customer remains liable for payment for the work performed by WorldLingo up to the time of the customer's notice of cancellation.
Member States should be entirely free to designate the person liable for payment of the VAT on importation.
Section 1 Persons liable for payment of VAT to the tax authorities.
Member States should be able, in specific cases, to designate the recipient of supplies of goods orservices as the person liable for payment of VAT.
Section 1U.K. Persons liable for payment of VAT to the tax authorities.
This implies also a right on the part of the author or his authorised representative to obtain any necessary information from the natural orlegal person liable for payment of royalties.
Member States may provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made.
The customer's VAT identification number, as referred to in Article 214, under which the customer received a supply of goods orservices in respect of which he is liable for payment of VAT, or received a supply of goods as referred to in Article 138;
Any taxable person liable for payment of VAT must pay the net amount of the VAT when submitting the VAT return provided for in Article 250.
In order to prevent tax evasion while at the same time alleviating the financing burden for the supply of gold of a degree of purity above a certain level,it is justifiable to allow Member States to designate the customer as the person liable for payment of VAT.
Any taxable person liable for payment of VAT must pay the net amount of the VAT when submitting the VAT return provided for in Article 250.
Where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due,Member States may provide that the person liable for payment of VAT is the person to whom the goods or services are supplied.
Where a tax representative is appointed as the person liable for payment of VAT pursuant to Article 204, Member States may provide for a derogation from paragraph 1 of this Article.
Where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due,Member States may provide that the person liable for payment of VAT is the person to whom the goods or services are supplied.
The person referred to in point(d) has been designated in accordance with Article 197 as liable for payment of the VAT due on the supply carried out by the taxable person who is not established in the Member State in which the tax is due.
Where specific transactions relating to investment gold between a taxable person who is a member of a regulated gold bullion market and another taxable person who is not a member of that market are taxed pursuant to Article 352,Member States shall designate the customer as the person liable for payment of VAT.
(15) where the person liable for payment of VAT is a tax representative for the purposes of Article 204, the VAT identification number, referred to in Article 214, of that tax representative, together with his full name and address.
However, if dispatch or transport of the goods begins in a third territory or third country, both the place of supply by the importer designated orrecognised under Article 201 as liable for payment of VAT and the place of any subsequent supply shall be deemed to be within the Member State of importation of the goods.
Where, pursuant to Articles 193 to 197 and Articles 199 and 200,the person liable for payment of VAT is a taxable person who is not established in the Member State in which the VAT is due, Member States may allow that person to appoint a tax representative as the person liable for payment of the VAT.
Where specific transactions relating to investment gold between a taxable person who is a member of a regulated gold bullion market and another taxable person who is not a member of that market are taxedpursuant to Article 352, Member States shall designate the customer as the person liable for payment of VAT.
Where, pursuant to Articles 193 to 197 and Articles 199 and 200,the person liable for payment of VAT is a taxable person who is not established in the Member State in which the VAT is due, Member States may allow that person to appoint a tax representative as the person liable for payment of the VAT.
The importation of goods dispatched or transported from a third territory or a third country into a Member State other than that in which the dispatch or transport of the goods ends, where the supply of such goods by the importer designated orrecognised under Article 201 as liable for payment of VAT is exempt under Article 138;
In the case of an exemption orwhere the customer is liable for payment of VAT, reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt or subject to the reverse charge procedure;
However, if dispatch or transport of the goods begins in a third territory or third country, both the place of supply by the importer designated orrecognised under Article 201 as liable for payment of VAT and the place of any subsequent supply shall be deemed to be within the Member State of importation of the goods.
Where gold material or semi-manufactured products of a purity of 325 thousandths or greater, or investment gold as defined in Article 344(1) is supplied by a taxable person exercising one of the options under Articles 348, 349 and 350,Member States may designate the customer as the person liable for payment of VAT.
Member States shall take the measures necessary to ensure that persons who are regarded as liable for payment of VAT in the stead of a taxable person not established in their respective territory, in accordance with Articles 194 to 197 and Articles 199 and 204, comply with the payment obligations set out in this Section.
(e) the total value, exclusive of VAT, of the supplies of goods carried out in the Member State in which the returnmust be submitted and in respect of which the taxable person has been designated, in accordance with Article 197, as liable for payment of VAT and in respect of which VAT has become chargeable during this tax period.
Member States shall take the measures necessary to ensure that non-taxable legal persons who are liable for payment of VAT due in respect of intra-Community acquisitions of goods, as referred to in Article 2( 1)( b)( i), comply with the obligations relating to submission of a VAT return, as laid down in this Chapter.
The taxable persons referred to in Article 1 of Directive 86/560/EEC shall also, for the purposes of applying that Directive, be regarded as taxable persons who are not established in the Community where, in the Member State in which they purchase goods and services or import goods subject to VAT, they have only carried out the supply of goods or services to a person designated in accordance with Articles194 to 197 or Article 199 as liable for payment of VAT.