Примери за използване на Supplies of services на Английски и техните преводи на Български
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Ecclesiastic
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Computer
(b) supplies of services linked with the export business of the taxable person.
Supplies of services linked with the export business of the taxable person.
However, Member States are allowed to maintain quarterly reporting for supplies of goods below the threshold and for supplies of services.
For all supplies of services the place of taxation should, in principle, be the place where the actual consumption takes place.
Хората също превеждат
As a result of the participation of the branch in a VAT group, there would be supplies of services between two taxable persons, i.e.
For all supplies of services the place of taxation should, in principle, be the place where the actual consumption takes place.
Common system of value added tax- Supply- A distinction between non-taxable damages and taxable supplies of services in return for payment of"compensation".
The destination principle means that such supplies of services should be subject to VAT in the jurisdiction in which the recipient has its usual residence51.
Supplies of services provided by agents, brokers and other intermediaries linked to supply of the above mentioned zero-rated supplies; .
Rules for the declaration andpayment of VAT(for supplies of services such as electronic services), and for cross-border VAT refunds will change.
F1for each person who acquired goods or received services, the total value of the supplies of goods andthe total value of the supplies of services carried out by the taxable person;
As a result of the participation of the branch in a VAT group, there would be supplies of services between two taxable persons, i.e. the main company and the VAT group to which it belonged for VAT purposes.
For supplies of services to taxable persons, the general rule with respect to the place of supply of services should be based on the place where the recipient is established, rather than where the supplier is established.
The derogation provided for in the first paragraph shall not, however, apply to supplies of services in respect of which VAT is payable by the customer pursuant to Article 196.';
For supplies of services to taxable persons, the general rule with respect to the place of supply of services should be based on the place where the recipient is established, rather than where the supplier is established.
In those circumstances,the telecommunications services operator cannot be treated as carrying out two supplies of services for consideration for the purposes of Article 6(1)of the Sixth Directive, one to the distributor and one to the end user.
Supplies of services 11 E-commerce services supplied8 by a business to private consumers(“B2C supply”) are subject to the“destination principle”, meaning they are subject to VAT at the rate applicable in the consumer's country of residence.
While there are no estimates available of how much VAT has not been collected on cross-border supplies of services, the Commission estimates losses on supplies of low value goods from non-EU countries to be as high as €5 billion per year.
The VAT identification number of the taxable person in the Member State in which the recapitulative statement must be submitted and under which he has carried out the supply of goods in accordance with the conditions specified in Article 138(1) andunder which he effected taxable supplies of services in accordance with the conditions laid down in Article 44;
It follows that, in such a situation, the supplies of services made by a third party to a member of a VAT group must be considered, for VAT purposes, to have been made not to that member but to the actual VAT group to which that member belongs.
Subject to the consultation provided for in Article 29, Member States may opt to exempt imports for and supplies of goods to a taxable person intending to export them as they are or after processing,as well as supplies of services linked with his export business, up to a maximum equal to the value of his exports during the preceding 12 months.
The Court accepted and ruled that the supplies of services by a third party to a member of a VAT group could be regarded as supplies to the VAT group to which the member belonged rather than to the member itself for VAT purposes.
Legislation on e-commerce follows international best practice butit is difficult to enforce 90 Remote supplies of services and intangibles present challenges to VAT systems, as they often result in no, or an inappropriately low amount, of collected VAT.
Supplies of services for which VAT is payable by the customer pursuant to Article 196, which are supplied continuously over a period of more than one year and which do not give rise to statements of account or payments during that period, shall be regarded as being completed on expiry of each calendar year until such time as the supply of services comes to an end.
Article 222 For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of services for which VAT is payable by the customer pursuant to Article 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs.
Deliveries of goods other than those referred to in Article 5(4)(b) and supplies of services which give rise to successive statements of account or payments shall be regarded as being completed at the time when the periods to which such statements of account or payments pertain expire.
The destination principle means that the place of consumption for cross-border supplies of services and intangible property that are capable of delivery from a remote location made to a non-resident private recipient should be the jurisdiction in which the recipient has their usual residence46.
Any registered entity under the provisions of Chapter Eighteen of the VAT Act(taxation of supplies of services rendered electronically(online) by entities not established in the community) shall submit reference declaration about- supplies of services rendered electronically(online) for the previous calendar quarter and shall pay the tax due and payable.