Traduction de «Imposé au taux zéro » (Français → Anglais) :

corporate full-rate taxable income [ full-rate taxable income ]

VAT zero-rate

zero rating | zero tax rate

zero rate

preferred rate amount

zero rate

zero rate [ zero rating ]

interest-free loan

be subject to a rate of taxation

3. Recalls that the establishment of a VAT system based on the "origin principle", which implies that transactions between Member States liable to VAT bear the tax charged in the country of origin rather than being zero-rated, remains a long-term solution for combating tax fraud effectively; notes that the "origin principle" would make it unnecessary to exempt from VAT goods traded in the internal market and to tax them subsequently in the country of destination; recalls that in order to be operational, a VAT system based on the "origin principle" requires the establishment of a clearing system, as originally proposed by the Commission ...[+++] in 1987;

3. Recalls that the establishment of a VAT system based on the ‘origin principle’, which implies that transactions between Member States liable to VAT would bear the tax charged in the country of origin instead of being zero-rated, remains a long-term solution for combating tax fraud effectively; notes that the ‘origin principle’ would make it unnecessary to exempt goods traded in the internal market from VAT and to tax them subsequently in the country of destination; recalls that in order to be operational, a VAT system based on the ‘origin principle’ requires tax approximation between countries to avoid tax competition, as well as th ...[+++]e establishment of a clearing system, as originally proposed by the Commission in 1987;

Given the great importance of crash helmets to road safety for motorcyclists, and given the popularity among younger citizens, does the Commission agree that derogations from VAT regulations permitting zero rating for safety equipment of this kind should be sustained?

Given the great importance of crash helmets to road safety for motorcyclists, and given the popularity among younger citizens, does the Commission agree that derogations from VAT regulations permitting zero rating for safety equipment of this kind should be sustained?