Examples of using One-stop scheme in English and their translations into Swedish
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The one-stop scheme: comments.
Those Member States that wish to do so may include these obligations into the one-stop scheme.
However, the one-stop scheme is not the solution to all the problems.
Therefore, the traders which make use of that special scheme are excluded from 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.
Control of taxable persons who have opted for the one-stop scheme shall as far as possible be coordinated by the Member States.
repayment of the tax should be continued for traders availing of the one-stop scheme.
conservation of information in the context of the‘one-stop scheme' provided for in Article 22b of Directive 77/388/EEC.
Along with the setting-up of the one-stop scheme, the establishment of a single ceiling applying to all Member States should represent genuine progress.
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.
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.
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.
Amending Regulation(EC) No 1798/2003 as regards the introduction of administrative cooperation arrangements in the context of the one-stop scheme and the refund procedure for value added tax.
If this happens, the one-stop scheme will run into difficulties:
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.
The relation between the proposed one-stop scheme and the e-commerce arrangements, and the possibility to subsume the latter into the one-stop scheme will be examined within that context.
This is a technical amendment in order to extend the scope of the Regulation to the exchange of information which is necessary for the smooth functioning of the VAT One-Stop scheme.
Modification of Regulation(EC) No 1798/2003 to support the exchange of information which is necessary to the introduction of a one-stop scheme mechanism and of the refund procedure review of Eighth Directive.
The reason for this exclusion is that the one-stop scheme is not intended to lead to a complete harmonisation of national obligations,
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;
This electronic system to support the exchanges of information required under the one-stop scheme and the procedure replacing the Eighth Directive is to be integrated within a modernised VIES(VAT Information Exchange System) in order to make it possible
No. 1798/2003 as regards the introduction of administrative cooperation arrangements in the context of the one-stop scheme and the refund procedure for value added tax.
the Commission believes that the new system- based on the one-stop scheme and on a system of reimbursement/settlement of the amounts owed- would still be less costly than the present system.
No 1798/2003 as regards the introduction of administrative cooperation arrangements in the context of the one-stop scheme and the refund procedure for VAT.
hereinafter“the one-stop scheme”, the information referred to in Article 22b(C)(1) of that Directive,
work on immovable property and 9(2)(c) services, the one-stop scheme would, for these types of transactions, only cover B2C transactions.
to reduce administrative costs by 25% by 2012, the creation of a one-stop scheme for VAT and reduced VAT rates for labour-intensive