Esimerkkejä Reverse charge käytöstä Englanti ja niiden käännökset Suomi
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VAT derogation- reverse charge.
Changes to the reverse charge mechanism in certain sectors of industry.
I welcome the application of the reverse charge VAT system.
The reverse charge system introduced by some Member States, including Romania, has worked very well.
General use of the‘reverse charge' mechanism.
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In order to avoid this procedure, there is often a tendency to inappropriately use the reverse charge mechanism.
This is because the reverse charge would be a fundamentally different system to the one currently applied.
The tax is collected via the self-assessment or reverse charge mechanism.
Use of the reverse charge mechanism in the Member States is subject to consultation with the VAT Committee.
Transactions between businesses will be taxed under the reverse charge procedures.
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There are exceptions to this rule, however,notably for reverse charge transactions.
Experience with the reverse charge mechanism in practice may suggest other areas in which its optional use could be considered.
The present proposal for allowing the application of a targeted reverse charge concentrates on the following areas.
These types of transactions are therefore not covered by the Commission's proposed extension of the reverse charge.
The Committee would emphasise that a compulsory reverse charge mechanism(Point 4.4) might represent a simpler solution.
A rigorous control system will be essential in order to protect Member States from the negative impact that the reverse charge mechanism could have.
However, it is concerned that reverse charge may end up negatively affecting Member States' revenues due to other new types of fraud.
Consider whether a pilot project should be envisaged to establish whether or not a reverse charge would be an appropriate response to tackle VAT fraud, and.
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The Member States may continue to provide that the recipient is liable for VAT("reverse charge" system) in dealings between taxable persons;
Both under the standard and the reverse charge regimes, should the recipient be a final consumer, he will not be able to deduct VAT and will bear it entirely.
Because this proposal introduces some major simplifications such as an increased reliance on the reverse charge mechanism the competitiveness of business will improve.
It concluded that the reverse charge concept should not be ruled out but that it could never be introduced on an optional basis without affecting the workings of the single market.
The taxable person receiving the supply would therefore rely on the reverse charge mechanism for supplies made by persons established in different countries.
At present the reverse charge mechanism applies where a taxable person acquires a service listed in Article 9(2)(e) from a taxable person established in another country.
As such measures were traditionally sector-specific in the past there are, however, concerns that a more general measure such as the reverse charge may have different consequences.
Second, it would increase the reliance on the reverse charge mechanism(i.e., self-assessment) where a taxable person receives services from a person not established in the same country.
The Commission also demonstrated its willingness, under certain conditions,to work out a pilot project in order to establish whether a reverse charge could be an appropriate response to tackle VAT fraud or not.
It has emerged from discussions in the VAT Committee that the reverse charge mechanism does not legally apply in this situation, although the situation is analogous to that of a non-established taxable person.