Übersetzung für "Taxable services" in Deutsch

Businesses which sell goods or render taxable services.

When supplied to non-taxable persons, these services are taxed at the place where the supplier is established.

Where a taxable person receives services from a person not established in the same Member State the reverse charge mechanism should be obligatory, meaning that the taxable person should self-assess the appropriate amount of VAT on the acquired service.

Where a taxable person receives services from a person not established in the same Member State, the reverse charge mechanism should be obligatory in certain cases, meaning that the taxable person should self-assess the appropriate amount of VAT on the acquired service.

In order to further the correct application of this Directive every taxable person identified for VAT purposes should submit a recapitulative statement of the taxable persons and the non-taxable legal persons identified for VAT purposes to whom he has supplied taxable services which fall under the reverse charge mechanism.

For the purposes of rules determining the place of supply of services and to minimise burdens on business, taxable persons who also have non-taxable activities should be treated as taxable for all services rendered to them.

Without prejudice to the general rule on the place of supply of services to a taxable person, where services are supplied to a customer established in more than one place, there should be rules to help the supplier determine the customer’s fixed establishment to which the service is provided, taking account of the circumstances.

It is now far more common for traders to supply taxable goods and services to clients in other Member States.

Contrary to the supply of services to taxable persons, for services provided to final consumers it is even more crucial to determine the place of consumption, as this VAT is not deductible and therefore forms part of the revenue of the Member State.

Clarifying the VAT treatment of taxable goods and services supplied against vouchers requires an amendment of the VAT Directive.

This new paragraph 1 would make supply of the following services taxable at the place where the non-taxable customer is established: electronically supplied services, telecommunication services, broadcasting services and teaching services provided without the physical presence of the service provider.

It is now far more common for traders to supply taxable goods and services to clients in other Member States and therefore to have to cope with different national invoicing requirements;

Institutions will be more inclined to supply taxable services in-house rather than from a specialist supplier of outsourced services where non-recoverable VAT would be generated.

To that end it should be specifically provided that this represents a taxable supply of services.

Second, it would increase the reliance on the reverse charge mechanism (i.e., self-assessment) where a taxable person receives services from a person not established in the same country.

Furthermore, it would increase the reliance on the reverse charge mechanism (i.e. self-assessment) where a taxable person receives services from a person not established in the same country.

On the basis of the data stored in accordance with Article 22 and solely in order to prevent a breach of VAT legislation, the competent authority of a Member State shall, wherever it considers it necessary for the control of intra-Community acquisitions of goods or intra-Community supplies of services taxable in its territory, obtain directly and without delay, or have direct access to by electronic means, any of the following information:

Only then could companies be expected to provide taxable services, possibly in all 25 Member States, in the absence of the reverse-charge option.

To ensure that the rules on the place of supply of services - and hence the place of taxation - met the objective that tax should accrue to the country of consumption, the Commission proposed to amend the rules governing the place of supply of services to taxable persons, by generally making such services taxable in the Member State where the customer is established and simultaneously extending the scope of the reverse charge mechanism.