Examples of using Reverse charge in English and their translations into Finnish
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to work out a pilot project in order to establish whether a reverse charge could be an appropriate response to tackle VAT fraud or not.
to operate a very tough control system in order to protect other Member States from adverse effects that the reverse charge could potentially create.
The Member States may continue to provide that the recipient is liable for VAT("reverse charge" system) in dealings between taxable persons;
it does not agree to the limit of only two products to which the reverse charge mechanism may be applied.
where the goods are intended for resale, need to be combined with a compulsory reverse charge.
Because this proposal introduces some major simplifications such as an increased reliance on the reverse charge mechanism the competitiveness of business will improve.
evidence to justify an exemption or the reverse charge.
If the call you're on is disconnected, you can try making another reverse charge call by dialing the same landline number.
Reverse charge is a concept that cannot
Considers that the reverse charge proposal introduces further divergences within the VAT system and is concerned about
On the other hand, B2B transactions for which the reverse charge is not applicable,
However, it has to stress that the analysis carried out of the reverse charge is mostly a hypothetical exercise since there is no real experience available from which to draw any lessons.
These cater for a new optional reverse charge rule added to Article 21(2) of the 6th VAT Directive by Article 1(7) of this Directive.
due in Member State A and should be accounted for by operator X under the reverse charge rule set out in Article 21(1)b.
The change to the place of supply is of no value if it is not combined with an obligatory reverse charge.
temporary application of the reverse charge.
The Commission was willing to consider a pilot project to test the introduction of a compulsory generalised reverse charge system.
It is not realistic to expect final consumers to self-assess tax(i.e., use the reverse charge mechanism) on services acquired in another Member State for consumption where they are established or domiciled.
What is being proposed therefore is predicated on the continued use of the reverse charge system for business-to-business transactions linked to the imposition of a registration obligation on operators supplying to EU non-taxable persons is the preferred option.
who can then verify if the reverse charge mechanism has been appropriately applied.