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Viele übersetzte Beispielsätze mit "place of establishment" – Deutsch-Englisch Wörterbuch und Suchmaschine für Millionen von Deutsch-Übersetzungen.
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- places of establishment
Viele übersetzte Beispielsätze mit "places of establishment"...
- Deutsch-Übersetzung
- Supply of Goods
- Intra-Community Acquisition of Goods
- Supply of Services
- Importation of Goods
The place of taxation is determined by where the goods are supplied. This not only depends on the nature of the goods supplied, but also on how the supply is made. The supply of goods is taxedat the place: 1. where the goods are located at the time the supply takes place, if they are not dispatched or transported [Article 31 of the VAT DirectiveEN•...
The place of taxation is determined by where the intra-Community acquisition of goods is made (i.e. the Member State where the goods are finally located after transportation from another Member State). Goods acquired by a taxable person acting as such (a business in its business capacity) or by a non-taxable legal person (for example a public autho...
On 1 January 2010, rules were introduced to ensure that VAT on services will better accrue to the country of consumption [see Directive 2008/8/ECEN••• adopted by the EU Council of Ministers and the press release IP/08/208EN•••]. To ensure more uniform application, certain aspects of these rules have been clarified through implementing measures whic...
When goods are imported from non-EU countries or non-EU territories, the place of importation is determined by where the goods are at the point of entry into the EU. 1. The importation is in principle taxed in the Member State where the goods arrive [Article 60 of the VAT DirectiveEN•••]. 1.1. Example 56: Dutch VAT must be paid on oil from Russia w...
A business’ place of establishment will often determine the place of supply of services for VAT purposes. The general rule for business-to-business (B2B) services requires us to understand to whom the services are being supplied and where the recipient of those services belong.
Council Implementing Regulation (EU) 282/2011 (the “Implementing Regulation”) defines the place of establishment as “the place where . . . the functions of the business's central administration are carried out”. To determine the place of establishment, account is therefore taken of the place where:
3. Nov. 2022 · Permanent establishment (PE) is a term that describes an ongoing presence of a business in a country. If it is determined that a PE exists, the company becomes liable for corporate taxation in that country and subject to tax filing requirements.
- Daida Hadzic
To ensure the uniform application of rules relating to the place of taxable transactions, concepts such as the place where a taxable person has established his business, fixed establishment, permanent address and the place where a person usually resides should be clarified.
