a tax levied on goods or services rather than on persons or organizations
- Transactions not subject to indirect tax
- Member States shall not subject the following to any form of indirect tax whatsoever:
- Customs and taxation reform Proceed with implementation of the recommendations of the Indirect Tax Policy Commission.
- Ensure parliamentary adoption of the Law on the Indirect Tax Authority, including the adoption of related enabling legislation.
- The amount selected for the turnover is calculated excluding value added tax (VAT) and other indirect taxes.
- Agree on a permanent formula for allocation of indirect tax revenue between the State, Entities and Brčko district.
- As set out in point 7.1.3, the income tax benefit measure constitutes indirect State aid at TE level.
- Member States shall not subject capital companies to any form of indirect tax whatsoever in respect of the following:
- 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).
- Ensure implementation, including the appointment of a Director for the Indirect Tax Authority and the functioning of the new customs authority.
- 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.
- Member States may levy other indirect taxes on excise goods for specific purposes, provided that those taxes comply with the Community tax rules applicable for excise duty or value added tax as far as determination of the tax base, calculation of the tax, chargeability and monitoring of the tax are concerned, but not including the provisions on exemptions.
- 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.
- The Commission also considers that the fact that the advantage conferred by the scheme on investment undertakings managing specialised investment vehicles is only indirect cannot rule out the existence of state aid in so far as, according to the settled case law of the Court, direct tax advantages granted to investors who are not undertakings constitute indirect aid for the undertakings invested in.
- 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.