Translation of "Vat exempt" in German

The Commission is of the opinion that withdrawals of immovable property should be VAT exempt.

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

Some services such as banking services or non-profit making work are VAT-exempt.

How do I make my account VAT exempt?

VAT exempt purchases (for customers outside of the EU):

Under Article 132 of the VAT Directive, certain activities which are in the public interest are VAT exempt.

Under the VAT Directive (Article 132), certain activities which are in the public interest are VAT exempt.

In addition, all undertakings with a turnover in the previous calendar year of less than FRF 5000000 (EUR 762245) excluding VAT were exempt from the levy.

Undertakings whose turnover in the previous calendar year is less than FRF 2500000 [6] (EUR 381122) excluding VAT are exempt from payment of the levy.

As such investment gold would be VAT-exempt and no declaration would have to be made, the authorities would no longer have any means of checking whether it was included in declarations or whether it was liable for VAT.

In fact it does not matter that the reduced rate is also available to businesses, given that taxable businesses can deduct VAT whatever the rate charged, and VAT exempt businesses will, like the final consumers, be in broadly the same position as they would be under the existing rules.

By way of derogation from Article 10(2) and (3), tax shall become chargeable for supplies of goods effected under the conditions laid down in Article 28c(A) Where, in accordance with the conditions laid down in Article 135, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT–exempt or where goods are transferred VAT–exempt to another Member State by a taxable person for the purposes of his business, VAT shall become chargeable on the 15th day of the month following that during in which the chargeable event occurs.

Article 64(1), the third subparagraph of Article 64(2), Article 65 and Article 66 shall not apply where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT-exempt, or goods are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business."

Such consumers cannot recover all the VAT charged to them so it is currently more advantageous for them to buy such services from a VAT exempt service provider because they will benefit from a lower price despite the hidden tax.

Where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT-exempt or where goods are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, VAT shall become chargeable on issue of the invoice, or on expiry of the time limit referred to in the first paragraph of Article 222 if no invoice has been issued by that time.

For the sake of making the measure available to a greater number of small and medium sized enterprises (SMEs), and thereby corresponding to the objectives of Commission Communication entitled ‘ “Think Small First” — A “Small Business Act” for Europe’, Italy should be authorised to increase the annual turnover threshold under which certain taxable persons can be VAT exempt from EUR 30000 to EUR 65000.

Where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT-exempt or where goods are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, VAT shall become chargeable on the 15th day of the month following that in which the chargeable event occurs.