Примери за използване на Rates of value added tax на Английски и техните преводи на Български
{-}
-
Official
-
Colloquial
-
Medicine
-
Ecclesiastic
-
Ecclesiastic
-
Computer
Reduced rates of value added tax.
Amending Directive 2006/112/EC as regards rates of value added tax.
Reduced rates of value added tax(debate).
Proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax.
Rates of value added tax applied to books, newspapers and periodicals*.
Having regard to its resolution of 1 June 2017 on rates of value added tax applied to books, newspapers and periodicals(14).
Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax.
However, we would like to stress that we do not consider reduced rates of value added tax to be a solution to the problem of a'black' economy.
DRAFT REPORT on the proposal for a Council Directive amending Directive 2006/112/EC as regards reduced rates of value added tax.
Amending Directive 2006/112/EC as regards rates of value added tax applied to books, newspapers and periodicals.
Council Directive 2007/75/EC amending Directive 2006/112/EC with regard to certain temporary provisions concerning rates of value added tax.
Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals'.
(SV) We Social Democrats in the European Parliament have chosen to vote in favour of the proposal for a Council directive amending Directive 2006/112/EC as regards reduced rates of value added tax.
(1)Rules on rates of value added tax(VAT) as currently set out in Council Directive 2006/112/EC 27 aim to preserve the functioning of the internal market and avoid distortions of competition.
Having regard to the proposal for a Council Directive of 18 January 2018 amending Directive 2006/112/EC as regards rates of value added tax(COM(2018)0020).
I share the rapporteur's concern that the Commission should examine not just the specific issue of the standard rate and other rates of value added tax(VAT), but also the broader issue of a new VAT strategy, including its scope and derogations.
The next item is the report by Mrs van den Burg on behalf of the Committee on Economic andMonetary Affairs, on the proposal for a Council directive amending Directive 2006/112/EC as regards reduced rates of value added tax- C6-0299/2008-.
Having regard to its position of 1 June 2017 on the proposal for a Council directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals(12).
In writing.-(DA) The Danish Social Democratic Members of the European Parliament, Poul Nyrup Rasmussen, Britta Thomsen, Christel Schaldemose, Dan Jørgensen and Ole Christensen,have abstained from the vote on Mrs van den Burg's report on reduced rates of value added tax.
Point 6 of Annex III to Directive 2006/112 is not a provision which,unequivocally, extends the scope of reduced rates of value added tax to the supply of electronic books.
In addition, the laws of Member States may require that electronically supplied publications should be able to benefit from the same preferential VAT rate treatment as publications on any means of physical support, as provided for in the proposal for aCouncil Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals.
That interpretation cannot be undermined by the principle of fiscal neutrality,since that principle cannot extend the scope of reduced rates of value added tax in the absence of clear wording to that effect.
In addition, the laws of Member States may require that electronically supplied publications should be able to benefit from the same preferential VAT rate treatment as publications on anymeans of physical support, as provided for in the proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals1a.
The standard rate of value added tax is 21% and the reduced rates levied on certain categories of goods and services are 12% and 0%.
Due to circumstances beyond our control, prices may have to be altered(up or down),including any changes to the rate of value added tax.
The renewal of the minimum standard rate of value added tax(VAT) of 15% in Member States proposed by the Commission is founded on legal certainty.
It is clear from the terms of point 6 of Annex III to Directive 2006/112 that the reduced rate of value added tax is applicable to a transaction consisting of the supply of a book on a physical medium.
In addition, it is clear from the second subparagraph of Article 98(2)of that directive, the EU legislature decided to exclude any possibility of a reduced rate of value added tax being applied to electronically supplied services.
(2)The standard rate of value added tax(VAT) currently in force in Member States, combined with the mechanism of the transitional system has ensured that this system has functioned to an acceptable degree.
The standard rate of value added tax shall be fixed by each Member State as a percentage of the taxable amount and shall be the same for the supply of goods and for the supply of services.