Примери за използване на Reverse charge на Английски и техните преводи на Български
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ECJ: VAT reverse charge.
(11a) where the customer is liable for the payment of the vat,the mention‘reverse charge';
Home ECJ: VAT reverse charge.
In this case, a"reverse charge" is entered into the invoice, as well as the reason for that.
Under what conditions is the reverse charge applicable?
Box 3 shows some examples of sectors to which Member States can apply the reverse charge.
The work on the report on the reverse charge mechanism has been very constructive.
The reverse charge mechanism is likely to be an excellent way of preventing such VAT fraud.
Measures for the temporary application of a generalised reverse charge mechanism for VAT.
The reverse charge system introduced by some Member States, including Romania, has worked very well.
I take a positive view of the proposal to extend the application of the reverse charge mechanism.
I would just like to say that the reverse charge mechanism is not a new mechanism and is applicable in several Member States.
To make offensive or nuisance communications in whatever form, orto make or receive reverse charge calls;
It is very important that we monitor carefully how well this reverse charge mechanism works in practice in the area concerned.
If the Bulgarian supplier is not established in Austria,the Austrian customer will account for VAT under the reverse charge mechanism.
This is why I welcome a fresh attempt to introduce the reverse charge procedure, on which we will be taking a vote the day after tomorrow.
They are not used to make offensive or nuisance communications in whatever form, orto make or receive reverse charge calls;
The VAT reverse charge system is one of the anti-fraud measures and is expected to expel phantom companies from the chain.
One of the possible solutions to deal with the so-called carousel fraud in this sector would be to apply the reverse charge mechanism.
What we are trying to do with the reverse charge procedure is effectively eliminate the problem of VAT evasion or at least reduce it.
Out of the five Member States visited by the Court, only Italy had not yet applied the VAT reverse charge mechanism at the time of the audit.
We consider that the reverse charge is a useful tool to fight against fraud when it is applied consistently by all Member States to these risky sectors.
Common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold.
The application of the reverse charge mechanism as an anti-fraud measure is optional as it is mainly oriented towards specific fraud problems at national level.
Brief explanation of the proposal for a Council Directive as regards temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold.
If this is the case, no VAT would be charged by us,subject to confirmation by the recipient that VAT on supplied items would be accounted for the customer under the reverse charge procedure.
Optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud(amendment of Directive 2006/112/EC).
In August 2013 the Bulgarian Ministry of Finance announced its intention to introduce the VAT reverse charge mechanism upon the delivery of grain and technical products.
And 5 VATA regulate the conditions regarding the cases where there exists a right of deduction of tax credit,when the tax is chargeable by the recipient or importer(so-called reverse charge).
The amendments promulgated envisage an extension of the period for application of the VAT reverse charge mechanism for supplies of cereals and industrial crops up to 31 December 2018.