Betekenis van:
indirect tax

Voorbeeldzinnen

1. Transactions not subject to indirect tax
2. Member States shall not subject the following to any form of indirect tax whatsoever:
3. Ensure parliamentary adoption of the Law on the Indirect Tax Authority, including the adoption of related enabling legislation.
4. The amount selected for the turnover is calculated excluding value added tax (VAT) and other indirect taxes.
5. Indirect tax rebate schemes can allow for exemption, remission or deferral of prior-stage cumulative indirect taxes levied on inputs that are consumed in the production of the exported product (making normal allowance for waste).
6. Ensure implementation, including the appointment of a Director for the Indirect Tax Authority and the functioning of the new customs authority.
7. Indirect taxes of which value added tax (VAT) [1A.16] is equal to value added type taxes (D.211) recorded among resources of S.13.
8. Pursuant to point (h), indirect tax rebate schemes can constitute an export subsidy to the extent that they result in exemption, remission or deferral of prior-stage cumulative indirect taxes in excess of the amount of such taxes actually levied on inputs that are consumed in the production of the exported product.
9. Accordingly, direct and indirect tax effects would lead to annual revenue shortfalls which, at some EUR 300 million a year, can be seen as significant, especially since they continue for many years.
10. However, given the difference in tax treatment by Member States of these particular corporate taxpayers, Member States should have the option not to apply the relevant provisions in the Directive when taxing a direct or indirect shareholder of those taxpayers.
11. Monitor the implementation of State-level VAT and continue to develop collection and control strategies to reduce progressively the level of tax fraud for both direct and indirect taxation.
12. The Council, in the conclusions of its meeting on economic and financial affairs of 28 November 2006, has agreed to establish an Anti-tax fraud strategy implemented at Community level, especially for tax fraud in the field of indirect taxation, in order to complement national efforts.
13. As regards the existence of alleged countervailable subsidisation, the complainant has provided the European Commission with evidence of specific subsidy programmes regarding preferential loans, income tax preferential rates, benefits from establishment in free trade zones, indirect tax and import tariff programmes, grant programmes, preferential rate for government provision of goods and services and preferential policies at the level of local government.
14. Likewise, the fact that a Member State renounces tax revenue may involve an indirect transfer of State resources, capable of being treated as aid to economic operators other than those to which the tax advantage is accorded directly (Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraphs 24 to 28).’
15. They are determined on the basis of presumed indirect taxes and import charges charged on goods and services used in the manufacturing process of the export product (import duties, excise duty, service tax etc.), including presumed indirect taxes and import charges charged on goods and services for manufacturing the inputs, and regardless of whether those taxes have actually been paid or not. The amount of DDS is subject to a maximum value cap of the export product per unit.