Traduction de «Service à taxer » (Français → Anglais) :

assessable service

assessable [ taxable ]

minimum chargeable weight

tax

assess

Election to Tax Professional Memberships

customer experience manager | customer feedback representative | customer complaints handler | customer service representative

full-service agency | comprehensive service advertising agency

high-speed circuit switched data | HSCSD

A reduced VAT base for the lease of yachts – a general VAT scheme provided by Cyprus, Greece and Malta.While current EU VAT rules allow Member States not to tax the supply of a service where the effective use and enjoyment of the product is outside the EU, they do not allow for a general flat-rate reduction without proof of the place of actual use.

In detail, the infringement procedures launched today concern: a reduced VAT base for the lease of yachts – a general VAT scheme provided by Cyprus, Greece and Malta.While current EU VAT rules allow Member States not to tax the supply of a service where the effective use and enjoyment of the product is outside the EU, they do not allow for a general flat-rate reduction without proof of the place of actual use.

3. There is a need to examine thoroughly and with prudence the effect that the widespread option to tax financial services and insurance will have on the final prices to consumers, particularly bearing in mind the limited experience with the use of the option and the absence of reliable figures allowing to assess the impact in an accurate manner. The facilitation of procedures for businesses should not come at the cost of increased prices for consumers. This concern is all the more important with regard to the inclusion of the insurance sector within the scope of the special VAT exemption regime, particularly in those countries where insuranc ...[+++]e premium taxes exist.

Second, to avoid their business customers incurring non-deductible ‘hidden’ VAT, the proposal aims at allowing all banking and insurance companies to opt to tax their services.