A guide to VAT in the EC: the 1993 changes
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | Undetermined |
| Veröffentlicht: |
Deventer u.a.
Kluwer Law and Taxation Publ.
1993
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 330 S. |
| ISBN: | 9065447075 |
Internformat
MARC
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| 245 | 1 | 0 | |a A guide to VAT in the EC |b the 1993 changes |c [coordinating eds.: Anne Murrath ...] |
| 264 | 1 | |a Deventer u.a. |b Kluwer Law and Taxation Publ. |c 1993 | |
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| 650 | 7 | |a Mehrwertsteuer - Europäische Gemeinschaften |2 idsbb | |
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Datensatz im Suchindex
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| adam_text | A GUIDE TO VAT IN THE EC THE 1993 CHANGES TABLE OF CONTENTS TABLEOF
CONTENTS EXECUTIVE SUMMARY ANALYSIS OF THE MAIN FEATURES OF THE
TRANSITIONAL VALT SYSTEM CHAPTER I. INTRODUCTION SCOPE OF THE TAX (ART.
2) TERRITORIAL APPLICATION (ART. 3) TERRITORY OF A MEMBER STATE
DEFINITION (ART. 3 (2)) EXDUDED TERRITORIES (ART. 3 (3)) SPECIAL
MEASURES FOR THE PRINCIPALITY OF MONACO AND THEISLEOFMAN(ART.3(4))
COMMUNITY AND TERRITORY OF THE COMMUNITY (ART. 3(1)) THIRD TERRITORY AND
THIRD COUNTRY (ART. 3 (1)) TAXABLE PERSONS (ART. 4) DEFINITION SUPPLIER
OF NEW MEANS OF TRANSPORT (ART. 4 (3A)) THE SUPPLY OF GOODS DEFINITION
OF A SUPPJY OF GOODS (ART. 5) DEFINITION (AN. 5 (1)) DEEMED SUPPLIES
OF GOODS (ART. 5 (5A)) CONTRACT WORLC (ART. 5 (5A) (A)) TRANSFER OF
GOODS TO ANOTHER MEMBER STATE (AN. 5 (5A) (B)) DEFINITION TRANSFERS NOT
TO BE CONSIDERED AS DEEMED SUPPLIES CONDITIONS NO LONGER FULFILLED,
CONSEQUENCES (AN. 5 (5A) (B)) GOODS ON CONSIGNMENT PLACE OF SUPPLY OF
GOODS (ART. 8) SUPPLY TO PASSENGERS (ART. 8(1) (C)) DISTANCE SALES (ART.
8 (3)) 9 9 9 10 10 10 11 11 12 12 12 12 12 13 13 13 13 13 14 14 15 15 16
16 16 16 VII TABLCOF CONTENTS 2.2.1. APPLICATION OF THE DESTINATION
PRINCIPLE (ART. 8 (3) (A)) 1 2.2.2. APPLICATION OF THE ORIGIN PRINCIPLE
(ART. 8 (3) (B)) 1 2.2.2.1. PRINCIPLE 1 2.2.2.2. OPTION FOR THE MEMBER
STATE TO LIMIT THE THRESHOLD (ART. 8 (3) (B) SECOND SUBPARAGRAPH) 1.
2.2.2.3. METHODFORTHECALCULATIONOFTHETHRESHOLDS II 2.2.2.4. OPTION FOR
TAXATION IN AECORDANCE WITH THE DESTINATION PRINCIPLE (ART. 8 (3) (C))
LI 3. CHARGEABIE EVENT AND CHARGEABILITY OF TAX UE 3.1. PRINCIPLE (ART.
10 (2)) LF 3.2. DEROGATION FOR EXEMPT INTRA-COMMUNITY SUPPLIES (ART. 10
(2A), FOURTH AND FIFTH SUBPARAGRAPH) 4. TAXABLE AMOUNT (ART. 11 (A) AND
(C)) 4.1. PRINCIPLE 4.2. CONVERSION METHOD (ART. 11 (C)) 5. EXEMPT
SUPPLIES OF GOODS 5.1. EXEMPT INTRA-COMMUNITY SUPPLIES (ART. 15A (A)
(A)) 5.1.1. CONDITIONS 5.1.2. PROOF 5.2. EXEMPT DEEMED INTRA-COMMUNITY
SUPPLIES (ART. 15A (A) (D)) CHAPTER III. INTRA-COMMUNITY ACQUISITIONS 1.
1.1. 1.2. 1.2.1. 1.2.2. 1.3. 1.3.1. 13.2. 1.3.2.1. 1.3.2.2. 13.23. 2.
2.1. 2.2. DEFINITION OF AN INTRA-COMMUNITY ACQUISITION (ART. 5A)
DEFINITION (ART. 5A (1)) DEEMED ACQUISITION OF GOODS (ART. 5A (2))
DEFINITION GOODS ON CONSIGNMENT DEROGATION * NON-TAXABLE ACQUISITIONS
THE SUPPLY WITHIN THE MEMBER STATE OF THE GOODS ACQUIRED WOULD HAVE BEEN
EXEMPT FOR SOME SPEEIFIE REASONS (ART. 2 (6) (A)) ACQUISITIONS NOT
SUBJEET TO VAT BY THE ACQUIRER (ART. 2 (3) AND (6) (B)) PRINCIPLE OPTION
FOR THE DESTINATION PRINCIPLE EXCLUSION FOR DIE ACQUISITIONS OF PRODUETS
SUBJEET TO EXCISE DURY (ART. 2 (5)) PLACE OF THE INTRA-COMMUNITY
ACQUISITION (ART. 8A) PRINCIPLE (ART. 8A (1)) DEEMING PROVISION (ART. 8A
(2)) VM TABLE OF CONTENTS CHARGEABLE EVENT AND CHARGEABILITY OF TAX
(ART. 10 (2A)) 24 CHARGEABLE EVENT 24 CHARGEABILIRYOFVAT 24 TAXABLE
AMOUNT (ART. 11 (4)) 25 PRINCIPLE 25 CONVERSION METHOD 25 EXEMPT
INTRA-COMMUNITY ACQUISITIONS (ART. 15A (B) AND ART. 16(2)) 25 CHAPTER IV
INTRA-COMMUNITY SUPPLIES AND ACQUISITIONS OF NEW MEANS OF TRANSPORT 26
DEFINITION OF NEW MEANS OF TRANSPORT (ART. 2 (7)) 26 DEFINITION OF
MEANS OF TRANSPORT 26 DEFINITION OF NEW 26 INCIDENTAL SUPPLY OF NEW
MEANS OF TRANSPORT (ART. 4 (3A)) 27 EXEMPT INTRA-COMMUNITY SUPPLIES OF
NEW MEANS OF TRANSPORT (AN. 15A) (A) (B)) 27 TAXABLE INTRA-COMMUNITY
ACQUISITIONS OF NEW MEANS OF TRANSPORT (AN. 2 (4)) 28 * V.
SIMPLIFICATION MEASURES FOR TRIANGULATION 28 EXEMPT INTRA-COMMUNITY
SUPPLY BY A IN THE MEMBER STATE OF DISPATCH (AN. 15A (A) (A)) 29
TREARMENT OF THE INTRA-COMMUNITY ACQUISITION BY B IN THE MEMBER STATE OF
ARRIVAL (ART. 15A (B) SECOND SUBPARAGRAPH) 29 TREATMENT OF THE
INTRA-COMMUNITY ACQUISITION BY B IN THE MEMBER STATE WHERE B IS
IDENTIFIED FOR VAT PURPOSES (AN. 8A (2), THIRD SUBPARAGRAPH) 30
TREATMENT OF THE SUBSEQUENT SUPPLY BY B TO THE CONSIGNEE C IN THE MEMBER
STATE OF ARRIVAL (AN. 21(L)(A), THIRD SUBPARAGRAPH) 30 DELAY IN
IMPLEMENTATION 31 CHAIN TRANSACTIONS (ART. 32B) 31 IX TABLE OF CONTENTS
CHAPTER VI. IMPORTS INTO DIE COMMUNITY/EXPORTS FROM THE COMMUNITY 1.
1.1. 1.2. 1.3. 1.4. 1.4.1. 1.4.2. 1.5. 1.5.1. 1.5.2. 1.5.2.1. 1.5.2.2.
1.6. 2. 2.1. 2.2. IMPORT DEFINITION (ART. 7 (1)) PLACE OF IMPORT (ART. 7
(2)) CHARGEABLE EVENT AND CHARGEABILITY OF TAX (AN. 10 (3A)) TAXABLE
AMOUNT (ART. 11 (B)) PRINCIPLE CONVERSION METHOD (ART. 11 (C) (2), FIRST
SUB- PARAGRAPH) EXEMPTIONS ON IMPORT (ART. 14 AND 16) NEW OBLIGATORY
EXEMPTION (ART. 14 (1) (B)) OPTIONAL EXEMPTIONS (ART. 16) WAREHOUSING
ARRANGEMENTS ODIER THAN CUSTOMS WAREHOUSES (ART. 16 (1) (A)) RE-EXPORTS
(ART. 16 (2)) TRANSITIONAL MEASURES REGARDING IMPORTS (ART. 32A) EXPORT
EXEMPTION FOREXPORTS (ART. 15 (1) AND (2)) EXEMPTION FOR CERTAIN
SERVICES (ART. 15 (3)) CHAPTER VII. PROVISIONS REGARDING THE SUPPLY OF
SERVICES 37 1. PLACE OF SUPPLY OF SERVICES CONSISTING OF THE INTRA-
COMMUNITY TRANSPORT OF GOODS (ART. 9 (1) (A), 9(L)(B),9(2)(B)AND9(2)(C»
37 1.1. PRINCIPAL RULE 37 1.2. DEROGATION 37 2. PLACE OF SUPPLY OF
SERVICES RENDERED BY INTERMEDIARIES (ART. 9 (1) (C)) 38 2.1. PRINCIPAL
RULE 38 2.2. DEROGATION 38 2.3. EXEMPTION 38 CHAPTER VIII. RATES (ART.
12) 38 1. MINIMUM STANDARD RATE (ART. 12 (3) (A), FIRST AND SECOND
SUBPARAGRAPH) 38 2. REDUCED RATES (ART. 12 (3) (A), THIRD SUBPARAGRAPH
AND AN. 12 (3) (B) AND ART. 28 (B), (C), (D), (E), (F)) 39 TABLE OF
CONTENTS CHAPTER K. DEDUCTION OF VAT 39 1 1- ORIGIN AND SCOPE OF THE
RIGHT TO DEDUET (ART. 17) 39 2 2. RULES GOVERNING THE RIGHT TO DEDUET
(ART. 18 (1) 2 AND (3A)) 40 2 2.1. INTRA-COMMUNITY ACQUISITIONS (AN. 18
(1) (E) AND (3A)) 40 2 2.2. DEEMED INTRA-COMMUNITY ACQUISITIONS (ART. 18
(1) 5 (C)) 41 I 2.3. THE PAYMENT OF THE TAX IS SHIFTED TO THE TAXABLE
PERSON AS CUSTOMER (AN. 18 (1) (D) 41 ) 3. TRANSITIONAL MEASURE:
DEROGATION ON IMMEDIATE I DEDUCTION FOR SPAIN AND IUELY (ART. 33C (1)) 41
S CHAPTER X PERSONS LIABLE TO PAY THE TAX 41 I !* LIABILITY FOR THE
SUPPLY OF GOODS AND SERVICES 42 I 1-1. PRINCIPAL RULE (AN. 21 (1) (A),
FIRST SUBPARAGRAPH) 42 I 1-2. TAXABLE PERSON NOT ESTABLISHED IN THE
MEMBER STATE I OF SUPPLY (AN. 21 (1) (A),SECOND SUBPARAGRAPH) 42 1 1-3.
SIMPLIFICATION MEASURES FOR TRIANGULATION 1 (AN. 21 (1) (A), THIRD
SUBPARAGRAPH) 42 *4. PROVISIONS IN RESPECT OF THE SUPPLY OF CERTAIN
SERVICES (ART. 21) (1) (B)) 43 *5. LIABILITY OF THE PERSON MENTIONING
VAT ON AN INVOIEE (ART. 21 (1) (C)) 43 2. LIABILITY FOR INTRA-COMMUNITY
ACQUISITIONS 2-1. PRINCIPAL RULE (AN. 21 (1) (D)) 43 2.2. TAXABLE PERSON
NOT ESTABLISHED IN THE MEMBER STATE (AN. 21 (1) (D)) 43 3- JOINT
LIABILITY (AN. 21 (1) (A), (B) AND (D)) 44 4- LIABILITY FOR IMPON (AN.
21 (2)) 44 CHAPTER XI. COMPLIANCE - REQUIREMENTS FOR PERSONS LIABLE FOR
PAYMENT 44 IDENTIFICATION NUMBER (AN. 22 (])) 44 *1- REPONING
REQUIREMENTS (ART. 22 (1) (A) AND (B)) 44 *2- IDENTIFICATION -
REGISTRATION NUMBERS (ART. 22 (1) (C), (D) AND (E)) 45 *2-1. PERSONS TO
BE IDENTIFIED 45 *2.1.1. TAXABLE PERSONS ENTITLED TO DEDUCTION 45 XI
TABLE OF CONTENTS 1.2.1.2. DEROGATIONS 1.2.1.3. IDENTIFICATION OR
REGISTRATION FOR ACQUISITIONS 1.2.2. COMPOSITION OF THE VAT NUMBERS
(ART. 22 (1) (D) AND (E)) 2. ACCOUNTING REQUIREMENTS - REGISTERS/RECORDS
(AN. 22 (2)) 3. INVOICES (ART. 22 (3)) 3.1. REQUIREMENT TO ISSUE AN
INVOICE (ART. 22 (3) (A)) 3.2. CONTENTS OF AN INVOICE (ART. 22 (3) (B))
4. REQUIREMENT TO SUBMIT RETURNS (ART. 22 (4)) 4.1. TAX PERIODS AND
DEADLINES FOR FILING RETURNS (ART. 22 (4) (A)) 4! 4.2. CONTENTS OF THE
RETURN (ART. 22 (4) (B) AND (C)) 41 5. PAYMENT OF DIE AMOUNT DUE ON THE
VAT RETURN (ART. 22 (5)) 4! 6. RECAPITULATIVE STATEMENTS (ART. 22 (6))
4I 6.1. ANNUAL RECAPITULATIVE STATEMENT (ART. 22 (6) (A)) 4! 6.2.
RECAPITULATIVE STATEMENT OF EXEMPT INTRA- COMMUNITY SUPPLIES [EC SALES
LISTING] (ART. 22 (6) (B)) 4! 6 2. 1. REPORTING REQUIREMENTS FOR EXEMPT
INTRA- COMMUNITY SUPPLIES 5 6.2.2. REPORTING REQUIREMENTS FOR EXEMPT
DEEMED INTRA-COMMUNITY SUPPLIES (TRANSFERS) 5( 6.2.3. REPORTING
REQUIREMENTS FOR DISPATCHES OF GOODS TO ODIER MEMBER STATES FOR CONTRACT
WORK (PROCESSING) 5 6.2.4. REPORTING REQUIREMENTS FOR THE SUPPLY OF
CONTRACT WORK, BEING A DEEMED EXEMPT INTRA-COMMUNITY SUPPLY 5 6.2.5.
REPORTING REQUIREMENTS FOR TRIANGULATION 51 6.2.6. ADJUSTMENTS (ART. 22
(6) (B), FOUNH SUBPARAGRAPH, SECOND INDENT) 51 6.2.7. DEROGATIONS (ART.
22 (C)) 52 63. REPORTING REQUIREMENTS FOR EXEMPT INTRA- COMMUNITY
SUPPLIES OF NEW MEANS OF TRANSPORT (AN. 22 (6) (D)) 52 6.4. OPTIONAL
STATEMENT OF INTRA-COMMUNITY ACQUISITIONS (AN. 22 (E)) 52 7.
OTHEROBLIGATIONS(ART.22(8)) 52 8. OPTION FOR RELEASING CERTAIN TAXABLE
PERSONS FROM DIEIR OBLIGATIONS (AN. 22 (9)) 53 XN TABLE OF CONTENTS 5 9.
MEASURES REGARDING THE PAYMENR OF VAT DUE FOR 5 INTRA-COMMUNITY
ACQUISITIONS BY NON-TAXABLE LEGAL PERSONS (AN. 22(10)) 53 T 10.
ARRANGEMENTS REGARDING INTRA-COMMUNITY ACQUISITIONS OF PRODUETS SUBJEET
TO EXCISE DUTIES 5 AND NEW MEANS OF TRANSPORT (ART. 22(11)) 53 7 11.
OPTIONAL SIMPLIFICATION MEASURES REGARDING THE 1 RECAPITULATIVE
STATEMENT OF INTRA-COMMUNITY 1 SUPPLIES (AN. 22 (12)) 53 ! CHAPTER XU.
SPECIAL SCHEMES FOR SMALL UNDERTAKINGS (ART. 24) 54 ! J CHAPTER
XFFL.TAX-FREE SHOPPING 54 ! 1- OPTIONAL EXEMPTION: PRINCIPLE (ART. 32C
(1)) 54 ! 2. LIMITS FOR APPLICATION OF THE EXEMPTION (ART. 32C (2)) 55 !
3- DURATIONOF THE APPLICATION (ART. 32C (1)) 55 4. DEDUCTION OF INPUT
VAT (AN. 32C (3)) 55 5. MEASURES TO BE UEKEN BY DIE MEMBER STATES I (ART.
32C (5)) 55 ] CHAPTER XIV.MISCELLANEOUS 55 ! 1- RATE OF CONVERSION (ART.
31 (2A)) 55 2- PERIOD OF APPLICATION OF THE TRANSITIONAL ARRANGE- MENTS
- ENTERING INTO FORCE OF DIE DEFINITIVE SYSTEM (AN. 35A) 56 PART II.
COUNTRY CHAPTERS DETAILED INFORMATION ON A COUNTRY BY COUNTRY BASIS ON
KEY ISSUES WITH AN EMPHASIS ON ADMINISTRATIVE OBLIGATIONS COUNTRY
CHAPTERS OF: - BELGIUM - DENMARK - FRANCE - GERMANY - GREECE - IRELAND -
ITALY - LUXEMBOURG - THE NETHERLANDS 64 78 88 99 108 116 129 141 156 XM
TABLC OF CONTENTS - PORTUGAL - SPAIN - UNITED KINGDOM PART III.
APPENDICES APPENDIX 1: INTEGRATED TEXT OF DIE SIXTH COUNCIL DIRECTIVE
APPENDIX 2 : THRESHOLDS FOR DISTANCE SALES APPENDIX 3 : THRESHOLDS FOR
ACQUISITIONS BY TAXABLE PERSONS WITHOUT RIGHT TO DEDUET, NON-TAXABLE
LEGAL PERSONS AND FARMERS SUBJEET TO THE FLAT-RATE SCHEME APPENDIX 4 :
VAT RATES IN DIE MEMBER STATES APPENDIX 5: APPOINTMENT OF A TAX
REPRESENTATIVE AND/OR DIRECT REGISTRATION OF TAXABLE PERSONS, NOT
ESTABLISHED IN THE MEMBER STATE APPENDIX 6: COMPOSITION OF VAT NUMBERS
APPENDIX 7: INVOICE-MANDATORY REQUIREMENTS IN THE MEMBER STATES APPENDIX
8: ADDRESSES OF THE MEMBER STATES VAT ADMINISTRATIONS INDEX XIV
|
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| spelling | A guide to VAT in the EC the 1993 changes [coordinating eds.: Anne Murrath ...] Deventer u.a. Kluwer Law and Taxation Publ. 1993 XIV, 330 S. txt rdacontent n rdamedia nc rdacarrier Mehrwertsteuer - Europa idsbb Mehrwertsteuer - Europäische Gemeinschaften - Quelle idsbb Mehrwertsteuer - Europäische Gemeinschaften idsbb Murrath, Anne Sonstige oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005426303&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | A guide to VAT in the EC the 1993 changes Mehrwertsteuer - Europa idsbb Mehrwertsteuer - Europäische Gemeinschaften - Quelle idsbb Mehrwertsteuer - Europäische Gemeinschaften idsbb |
| title | A guide to VAT in the EC the 1993 changes |
| title_auth | A guide to VAT in the EC the 1993 changes |
| title_exact_search | A guide to VAT in the EC the 1993 changes |
| title_full | A guide to VAT in the EC the 1993 changes [coordinating eds.: Anne Murrath ...] |
| title_fullStr | A guide to VAT in the EC the 1993 changes [coordinating eds.: Anne Murrath ...] |
| title_full_unstemmed | A guide to VAT in the EC the 1993 changes [coordinating eds.: Anne Murrath ...] |
| title_short | A guide to VAT in the EC |
| title_sort | a guide to vat in the ec the 1993 changes |
| title_sub | the 1993 changes |
| topic | Mehrwertsteuer - Europa idsbb Mehrwertsteuer - Europäische Gemeinschaften - Quelle idsbb Mehrwertsteuer - Europäische Gemeinschaften idsbb |
| topic_facet | Mehrwertsteuer - Europa Mehrwertsteuer - Europäische Gemeinschaften - Quelle Mehrwertsteuer - Europäische Gemeinschaften |
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