Übersetzung für "Constatation sur la base du fait générateur " (Französisch → Englisch) :

critical event approach

recognised on an accrual basis

In accordance with the general principle of accruals accounting, interest payable on deposits is subject to on-balance-sheet recording as it accrues, i.e. on an accruals basis, rather than when it is actually paid, i.e. on a cash basis.

In accordance with the general principle of accruals accounting, interest receivable on loans should be subject to on-balance-sheet recording as it accrues, i.e. on an accruals basis, rather than when it is actually received, i.e. on a cash basis.

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 conside ...[+++]ration for that supply has not yet been provided — Natural persons who acquired a building right in favour 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

In view of the very different types of measures concerned and the absence of homogeneous operative events, for the purposes of determining the amount of Community financing for expenditure on public storage, a single operative event should be established, on the basis of the accounts drawn up and kept by the paying agencies to which the various items of expenditure and revenue recorded by the paying agencies are debited and credited.