Übersetzung für "Vorsteuerbeträge" in Englisch

Mr Maierhofer did not deduct input tax in respect of the construction of the buildings in 1992.

The Finanzamt took any deductible tax into account when assessing the tax due.

The fee will be deducted by Tax- ento on payout of the input tax amounts.

When the tax codes are used, the prepaid tax amounts or sales tax amounts are automatically determined.

The net sales, the income from sales tax and the prepaid tax amounts are determined.

These cash values are, for example, purchase values, surcharges and prepaid taxes.

For non-partial payment transactions, the prepaid tax amounts are calculated from their total gross amounts and determined for the document date.

As a result, you can revise the posted prepaid tax amounts and posted expenses on the purchasing accounts.

When you switch from sales tax liability to being exempt from sales tax, you have to pay back the corresponding input tax sums to the fiscal authorities.

However, this is in de facto contradiction with the principle of the deductibility of input VAT which underlies the sixth VAT directive.

However, this is in de facto contradiction with the principle of the deductibility of input VAT which underlies the sixth VAT directive.

The German Government maintains that the apportionment of the input tax between business activity and non-business activity is to be carried out in accordance with the ‘investment formula’, that is to say, the ratio in accordance with which the earnings of the capital acquired by admitting atypical silent partners are allocated to business activity or non-business activity.

In the administrative proceedings to determine Securenta’s fiscal obligations, Securenta stated that, as all the input VAT paid related to expenditure connected with the acquisition of new capital, it was deductible on the ground that the issue of shares was linked to the reinforcement of the company’s capital and that transaction had benefited the company’s economic activity in general.

The Finanzamt refused deduction of the input tax relating to expenditure connected with the issue of atypical silent partnerships (DEM 4 171 424), as well as the input tax relating to expenditure connected with Securenta’s leasing transactions (DEM 676 856).

According to the Finanzamt, input tax not attributable to specific output transactions remained in the amount of DEM 1 990 254.

Of this the Finanzamt allowed a right of deduction in respect of the proportion calculated in accordance with a formula of approximately 45% — based on the application of a criterion linked to the size of the investments made — resulting in deductible input tax in the amount of DEM 1 567 616 and a refund for the 1994 financial year of DEM 1 123 647.

In order to reply to that question, it should be noted that the provisions of the Sixth Directive do not include rules relating to the methods or criteria which the Member States are required to apply when adopting provisions permitting the apportionment of input VAT paid according to whether the relevant expenditure relates to economic activities or to noneconomic activities.

The answer to the second question must therefore be that the determination of the methods and criteria for apportioning input VAT between economic and noneconomic activities within the meaning of the Sixth Directive is in the discretion of the Member States who, when exercising that discretion, must have regard to the aims and broad logic of the Directive and, on that basis, provide for a method of calculation which objectively reflects the part of the input expenditure actually to be attributed, respectively, to those two types of activity.

It is therefore appropriate to apportion the input VAT paid between business activity and private activity, using a formula based on the nature of the investment.

By its second question, the national Court seeks to ascertain whether, on the assumption that deduction of input VAT is allowed only to the extent that the expenditure incurred by the taxpayer is attributable to economic activities, apportionment of the input tax between economic activity and noneconomic activity should be carried out in accordance with an investment formula or — where Article 17(5) of the Sixth Directive applies mutatis mutandis — a transaction formula.

Option of determining input tax as a flat-rate average percentage of turnover if turnover < ATS 5 million (ECU 376 250). For capital goods with a purchase price over ATS 15 000 (ECU 1 130), input tax may also be calculated separately 4.

In these cases, you can correct the prepaid tax amounts of the A/P invoice voucher document by entering the variance amounts as tax correction amounts.

During account determination in purchasing, the prepaid tax amounts and net amounts are determined based on the tax codes that have been defined in the purchasing groups or purchasing accounts.

The company confirms that the input tax amounts on which this contract is based and which were transferred to Taxento have neither been signed over nor pledged to third parties nor sold anywhere else.

Errors in input claims or the non-payment of value added tax can lead to considerable obligations towards the fiscal authorities or to legal disputes with business partners.