Examples of using One-stop scheme in English and their translations into Finnish
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The one-stop scheme: comments.
The functioning of the one-stop scheme;
The introduction of a one-stop scheme to modernise the Eighth Directive refund procedure;
This Article lays down all the rules relating to the functioning of the one-stop scheme.
The introduction of a one-stop scheme to“modernise” the refund procedure;
Those Member States that wish to do so may include these obligations into the one-stop scheme.
One-stop scheme for fulfilling obligations in Member States where the taxable person is not established.
The taxable person shall provide the information necessary for his registration under the one-stop scheme.
Consequently, this trader would, if he opts for the use of the one-stop scheme, only need to be identified for VAT purposes in his Member State of establishment.
Every taxable person shall state to the Member State of identification when he wants to start to make use of the one-stop scheme.
Provisions concerning the exchange and conservation of information in the context of the‘one-stop scheme' provided for in Article 22b of Directive 77/388/EEC.
The relevant bank account number and accounting details to be submitted with the payment to be made by the taxable persons using the one-stop scheme.
The information will deal with the rules applying to the One-Stop Scheme as well as with the different national rules applying in each Member State such as tax rates.
This is why this part of the proposal is clearly connected to that concerning the introduction of a one-stop scheme for the refund procedure.
The reason for this exclusion is that the one-stop scheme is not intended to lead to a complete harmonisation of national obligations, which the Commission considers to be neither realistic nor necessary at this stage.
The Commission believes that the current arrangementsfor the payment and repayment of the tax should be continued for traders availing of the one-stop scheme.
If this happens, the one-stop scheme will run into difficulties: the Commission notes that the system adopted for electronic commerce is already creating administrative problems and heavy management burdens.
The Commission has, at the beginning of 2004, launched a feasibility study for a new improved VIES(VIES II),which includes the necessary requirements for the one-stop scheme.
This one-stop scheme should be an option for taxable persons as it may be the case that some businesses who are already directly identified in another Member State than their own will wish to maintain this situation.
The Member State of identification shall without delay strike from the identification register any taxable person who no longer meets the conditions necessary to qualify for the one-stop scheme.
If the Member State of identification decides to carry out an audit of a taxable person who has registered for the one-stop scheme in its territory, it shall inform in advance the competent authorities of the other Member States concerned.
Each Member State shall establish and keep updated a database which stores the list of taxablepersons supplying goods or services in accordance with the one-stop scheme.
Details of any decision taken pursuant to Article 22b(C)(5) of Directive 77/388/EEC to strike a taxable person from the register of those using the one-stop scheme, within 10 days of the end of the calendar month during which it has taken that decision;
For example, a trader having to submit an annual return in a single Member State where he is not established might not be interested in the use of the one-stop scheme.
If the Member State of consumption decides to carry out an audit of a taxable person who is registered under the one-stop scheme and has carried out supplies in its territory, it shall inform in advance the competent authorities of the other Member States concerned.
Every taxable person shall state to the Member State of identification when he wants to cease to make use of the scheme orwhen his activity changes to the extent that he no longer qualifies for the one-stop scheme.
Taxable persons who have an establishment in more than one Member State may request that each establishment be registered under the one-stop scheme in respect of their supplies made in Member States where the taxable person has no establishment.
However, Council Directive 2002/38/EC7 adopted in June 2002 maintained the principle according to which non-EU e-commerce operators only had to deal with one VAT authority in the Member State of their choice a one-stop scheme.
In respect of taxable persons becoming registered under the special scheme provided for in Article 22b of Directive 77/388/EEC,hereinafter“the one-stop scheme”, the information referred to in Article 22b(C)(1) of that Directive, within 10 days of the end of the calendar month during which the registration has been effected;
The Member State of identification shall, for the minimum period necessary for control purposes, keep the details receivedpursuant to Article 22b(E)(1) of Directive 77/388/EEC, relating to the quarterly returns of each person registered under the one-stop scheme.