Übersetzung für "begriff des steuerpflichtigen " (Deutsch → Englisch) :

concept of taxable person

obligations inherent in the concept of a public service

Veterinary Dictionary for Drug Regulatory Authorities | VEDDRA [Abbr.]

Ordinance of 7 December 1998 on Agriculture Terminology and the Recognition of Types of Farm | Agriculture Terminology Ordinance [ AgricTermO ]

apply ICT terminology | provide consistent terminology

bingo lingo | bingo nicknames | bingo terminology | terminology of bingo

The concept of a Certified Taxable Person is a new initiative being proposed today to facilitate trade and make life easier for companies operating cross-border in the EU.

Today's proposal also introduces the notion of a Certified Taxable Person – a category of trusted business who will benefit from much simpler and time-saving rules.

Request for a preliminary ruling — Administrativen sad — Varna — Interpretation of Articles 62(1), 63, 73 and 80 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation providing that any supply of goods or services the consideration of which in whole or in part consists of goods or services is considered to represent two related supplies of goods or services — Legislation fixing the date of the chargeable event for VAT for related exchange transactions as being the date of the chargeable event in respect of the first supply effected even though the consideration for that supply has not yet been provided — Natural persons who acquired a building right in favou ...[+++]r of a company with a view to construction of a residential building in consideration for the obligation on the part of the company to construct the building using its own resources and to hand over to those who had acquired the building right 25 % of the ownership of the total built area within 12 months of issue of the building permit — Determination of the basis of assessment — Applicability of the concept of chargeable event to exempted transactions even if they are carried out by a person who has the status neither of a taxable person nor of a person liable for payment

An analysis of the terms ‘supply of goods’ and ‘supply of services’, and of ‘taxable person’ and ‘economic activity’, shows that those terms, which define taxable transactions under the Sixth VAT Directive, are all objective in character and apply regardless of the aims and results of the transactions concerned.