Translation of "Intra community transaction" in German

The point of departure and point of destination are used to determine the "Intra-Community Business Activity" transaction type.

When an intra-Community transaction takes place, it currently takes between three and six months for information about that transaction to be sent to the Member State in which the VAT is due.

However, the Court points out that a vendor may not be granted the VAT exemption attaching to an intra?Community transaction if it knew or should have known that the transaction was part of a tax fraud committed by the purchaser and had not taken every step which could reasonably asked of it to prevent that fraud from being committed.

In the belief that the operation was an intra?Community transaction exempt from VAT in Hungary, Mecsek-Gabona did not invoice the VAT to the purchaser and did not pay it to the Hungarian tax authority.

The concept of intra-Community transaction is thus bound to mean different things, depending on the approach adopted and the objectives in view.

In this case, it is important to note from a call-off stock perspective that when the goods are destroyed or the theft is detected, the rules for call-off stock simplification are no longer met, so at this time the transfer of goods for call-off stock qualifies as an intra-Community transaction.

If a valid UID number is indicated for shipments within the EU, the invoice can be issued VAT-free (intra-community transaction).

In this case, the legal effect associated with an intra-Community transaction prevails, which means we have an intra-Community transaction (similarly to a traditional intra-Community supply).

In the event where, in the business of transferring the auctioned horses to another member state of the European Union, at the request of the bidder/purchaser an invoice is sent with zero VAT, the bidder/purchaser puts him/herself under obligation, in the member state of destination, to fulfill all necessary conditions demanded and in so doing to actualize an intra-community legal transaction.

Such measures may not jeopardise the proper monitoring of intra-Community transactions.

Payment delays also have a negative effect on intra-Community commercial transactions.

A quarterly statement is drawn up in respect of the total intra-Community sales transacted which are VAT exempt.

The European Commission has put forward two systems for the taxation of intra-Community transactions:

This would mean that the financial administration all but loses its insight into individual intra-community transactions.

For intra-community business transactions, the community of states " EU " is required.

The requirements must respect the principle of non-discrimination between national and intra-Community transactions.

Furthermore, measures taken at Community level enable tax evasion connected with intra?Community transactions to be combated more effectively.

The detection of cross-border VAT fraud in the European Union is largely dependant on information about intra-Community transactions.

Clearly, application of this guideline would enable the differential treatment of intra-Community transactions to continue.

The tax case category " ETC " (Euro Taxation Category) complete with its tax cases is required for intra-community business transactions.

The draft regulation aims not only to allow VAT to be calculated correctly, but also to monitor its correct application, particularly with regard to intra-Community transactions, and combat VAT fraud.

I believe that this proposal can improve administrative cooperation on intra-Community transactions, when it comes to calculating value added tax and monitoring the correct application of this tax.

This is borne out by a Commission study of intra-Community transactions and the INTRASTAT and VAT obligations involved.

The effectiveness with which infringements at national level are pursued should ensure that there is no discrimination between national and intra-Community transactions.

I refer, for instance, to the solutions relating to intra-Community transactions, such as the reverse charge mechanism whereby the tax is paid by the recipient, not by the supplier.

Even if a definitive system for the taxation of intra-Community transactions is decided by the end of 2010, Member States should be able to apply reduced VAT rates in order to reinforce the existence and maintenance of locally supplied services as well as their role in the formal economy.

Whereas during the transitional period intra-Community transactions carried out by taxable persons other than exempt taxable persons should be taxed in the Member States of destination, at those Member States' rates and under their conditions;

Such simplification measures, which shall not jeopardize the proper monitoring of intra-Community transactions, may take the following forms:

Where these small producers themselves carry out intra-Community transactions, they shall inform their relevant authorities and comply with the requirements laid down by Commission Regulation No 986/89(11) of 10 April 1989 particularly as regards the register of outgoing products and the accompanying document.

This Regulation also lays down rules and procedures for the exchange of certain information by electronic means, in particular as regards VAT on intra-Community transactions.

Member States shall take the measures necessary to ensure that their identification systems distinguish the taxable persons referred to in (c) and to ensure the correct application of the transitional arrangements for the taxation of intra-Community transactions as laid down in this Title.