Übersetzung für "taxable amount " (Englisch → Deutsch) :

101. Is deeply concerned by the Court of Auditors' conclusion that there are continuing weaknesses in national customs supervision and that it cannot, therefore, be ensured that the TOR recorded are complete and correct; finds it unacceptable that the control of customs procedures in Member States is not functioning properly; recalls that the correct operation of customs procedures has direct consequences in terms of the calculation of the value added tax; is deeply worried by the Court of Auditors' finding in Special Report No 13/2011 that the application of customs procedure 42 alone accounted for extrapolated losses of approximately EUR 2 200 million in 2009 with regard to the seven Member States which were audited, representing 29 % ...[+++]of the VAT theoretically applicable on the taxable amount of all the imports made under customs procedure 42 in 2009 in those seven Member States;

In Case C-98/05, which referred to the registration car tax levied in Denmark, the European Court of Justice has examined whether the taxable amount for VAT purposes, in the case of supplies of means of transport, must include the amount of the registration tax ("RT"), which is usually paid by the supplier to the tax authorities and afterwards repaid to him by the purchaser along with the price of the vehicle.

In the case of supplies of road vehicles, Austria includes the amount of its car tax (the "Normverbrauchsabgabe-NoVA") within the taxable amount for VAT.

The European Commission has decided to refer Austria to the European Court of Justice as regards the inclusion of the amount of its car registration tax within the taxable amount of VAT in the case of road vehicle supplies.

In Spain, when a future building or part thereof is sold and paid for prior to its final construction, VAT is charged at the time the payment is made, and the taxable amount is the amount actually paid.

Second, it observes that, according to the Sixth Directive, the application of the deductible proportion in respect of taxable persons who receive subsidies which do not form part of the price of the good or service provided and which do not form part of the taxable amount for VAT purposes is only provided for in the case of mixed taxable persons, that is, taxable persons who carry out, at the same time, transactions in respect of which VAT is deductible and transactions in respect of which VAT is not deductible.