Translation of "Sales tax exemption" in German

The argumentation of the GOI and the disclosure submissions have therefore not changed the assessment of the schemes, sales and purchase tax exemption, being countervailable.

The investigation clearly revealed that the company concerned benefited from a sales tax exemption scheme which was applicable to purchases and sales of the product concerned during the IP.

In addition, the investigation established that the company concerned procured under central sales tax exemption a number of items which are not consumed in the production of the exported goods.

Concerning the sales tax exemption, the subsidy amount was calculated on the basis of the amount of the sales tax normally due during the review investigation period but which remained unpaid under the scheme.

The investigation revealed that the applicant enjoyed trade tax (Central Sales Tax) exemption under the PSI of the Government of West Bengal in respect of its purchases.

According to the GOM, the 2001 scheme does not include the latter tax scheme, i.e. neither sales tax exemption nor sales tax deferrals.

The investigation revealed that the only sub-scheme used by one of the cooperating exporting producers was the local sales tax exemption.

Under the local sales tax exemption scheme which expired in October 2004, designated units were not required to collect any sales tax on their sales transactions.

The investigation established that the company concerned enjoyed sales tax exemption until 24 October 2006.

Concerning the sales tax exemption, the subsidy amount was calculated on the basis of the amount of the sales tax normally due during the RIP but which remained unpaid under the scheme.

Since the sales tax exemption scheme expired on 24 October 2004, only the sales unpaid during the period 1 to 24 October 2004 were taken into consideration because only this period fell in the RIP.

In the circumstance that the sales tax exemption and import duty exemption provisions are used for purchasing capital goods, they are already not in conformity with the rules for permitted drawback systems since capital goods are not consumed in the production process, as required by Annex I item (h) (sales tax reimbursement) and by Annex I item (i) (import duty remission).

The investigation revealed that two of the cooperating producers enjoyed trade tax (sales tax) exemption under the PSI during the RIP pursuant to Section 4A of the State of Uttar Pradesh Trade Tax Act.

Concerning the sales tax exemption, the subsidy amount was calculated on the basis of the amount of the sales tax normally due during the RIP but which remained unpaid.

With regard to sales tax exemption without credit (e.g. as small business owner), which entails the loss of the right to deduct input tax, the non-deductible sales tax apportionable to the lump sum operational expenses is a cost factor and thus deductible from the income tax in addition to the lump sum.

The sales tax exemption includes supplies and other services, whose place of delivery or supply is in Austria, as well as turnover from ancillary business and business disposals.

If you would like to use a tax exemption certificate of resale, to ensure full compliance with the law, please provide us with a copy of a current sales tax exemption certificate prior to making payment.

However, if you are mainly at Business directory A sales tax exemption does not make sense, because every commercial company will be happy to pay you VAT in addition to the fee.

They constitute a financial contribution by the GOG and the GOP respectively, since the incentives granted, in the present case sales and purchase tax exemptions, decrease tax revenue which would be otherwise due.