Примери за използване на Right of deduction на Английски и техните преводи на Български
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Common system of value added tax- Directive 2006/112/EC- Article 178(a)- Right of deduction- Conditions of exercise- Article 226(5)- Details required on invoices- Address of the taxable person- Good faith meeting the requirements for deduction of input tax- Evasion of the law
in respect of which, during the same period, the right of deduction has arisen and is exercised in accordance with Article 178.'.
In August 2013 the Ministry of Finance announced that it is planning to introduce the optional cash accounting scheme which allows the supplier to pay VAT to the revenue authority when he receives payment for a supply and which establishes his right of deduction when he pays for a supply.
regarding which the right of deduction of tax credit is not available.
that are exempted without right of deduction but for which a right of taxation may be granted.
Rules governing exercise of the right of deduction.
Chapter 4- Rules governing exercise of the right of deduction.
(1) A right of deduction shall arise at the time the deductible tax becomes chargeable.
In order to exercise the right of deduction, a taxable person must meet the following conditions.
the supplier does not have a full right of deduction.
Such right of deduction is an integral part of the EU VAT scheme
services used for operations that give rise to the right of deduction;
the supplier does not have a full right of deduction under Article 17.
the recipient of the supply does not have a full right of deduction under Article 17;
as defined in Article 12, exercise their right of deduction only at the time of supply.
the supplier does not have a full right of deduction under Articles 167 to 171
the supplier does not have a full right of deduction under Articles 167 to 171 and Articles 173 to 177.
A number of other technical measures are included to deal with the right of deduction, redemption and reimbursement procedures,
the recipient of the supply does not have a full right of deduction under Articles 167 to 171