Translation of "Vat receivable" in German

For example income tax accrues to local authorities while central government receives vat revenue.

Costs of preparation for marketing, certification and transport charges, VAT and sums received in respect of aid are not included in this price.

The essential feature of this type of fraud is that one or more links in the chain do not pay invoiced VAT to the tax authority, while other parties in the chain receive VAT refunds based on these very invoices.

A simple version of this runs as follows: Since the brain in a vat gives and receives exactly the same impulses as it would if it were in a skull, and since these are its only way of interacting with its environment, then it is not possible to tell, "from the perspective of that brain", whether it is in a skull or a vat.

A number of traders subsequently engage in tax fraud by not paying to the tax authorities the VAT received from their customers.

This results in the situation that the treasury does not receive VAT on the supply, but must give the next trader in the chain credit for input VAT.

Since under the split payment mechanism the amount of VAT deposited on a separate VAT account of a supplier (taxable person) can be used for restricted purposes only, namely for the payment of the VAT liability to the tax authority or for the payment of VAT on invoices received from suppliers, it is better guaranteed that the tax authorities will receive the whole VAT amount which should be transferred by the taxable person to the Polish State Treasury.

Since this type of activity does not necessarily require large input costs or investments, the VAT these agencies receive often exceeds largely the deductible VAT they have paid to their suppliers.

Since this type of activity does not necessarily require important input or investment, the VAT these agencies receive often greatly exceeds the deductible VAT they have paid to their suppliers.

In addition, the new rules give, Member States the option of allowing small businesses with a turnover under €2 million to declare and pay their VAT when they receive or make payments , rather than at the time of the invoices.

Put simply, the VAT Gap is defined as the difference between the estimated VAT revenues that Member States expect to receive ('VAT Total Tax Liability' or VTTL) and the amount of VAT actually collected.

However, the modifications also provided for the payment of VAT received by road assistance companies up to the date of submission of the modification to the Greek Parliament and precluded the refund of VAT paid on the basis of the repealed provisions.

The entry into force of the Regulation meant customers benefited from lower rates for both making and receiving calls since the maximum price limits for the Eurotariff were set at €0.49 (excluding VAT) for making a call and €0.24 (excluding VAT) for receiving a call.

As regards holidays in the EU, those travel agents currently enduring double taxation due to being charged VAT on services received from other travel agents, who were unable to recuperate the VAT that was charged to them by their suppliers, should now be able to charge lower prices.

The price ceiling for roaming calls (the Eurotariff) introduced by the EU in 2007 will fall from €0.49 to €0.46 per minute (excluding VAT) for making a call and from €0.24 to €0.22 per minute (excluding VAT) for receiving a call while in another EU country.