Traduction de «Services fournis à domicile » (Français → Anglais) :

services delivered in the home

monitor customer services | monitor service | ensure customer service standards | monitor customer service

home-care service [ home care service ]

Association for Assistance and Care at Home | Spitex Service | Assistance and Care at Home

service supplied in the exercise of governmental authority

develop recommendations for improving quality | measure effectiveness of the services provided | measure effectiveness of the service provided | measure the quality of the service provided

services rendered against payment

provide animal sitting services in owners' properties | supply home pet sitting services | perform pet sitting activities in the homes of owners | provide pet sitting services in owners' homes

Community-based services should cover all forms of in-home, family-based, residential and other community services which support the right of all persons to live in the community, with an equality of choices, and which seek to prevent isolation or segregation from the community.

1. For the application of Articles 44, 58 and 59a of Directive 2006/112/EC, where a supplier of telecommunications, broadcasting or electronically supplied services provides those services at a location such as a telephone box, a telephone kiosk, a wi-fi hot spot, an internet café, a restaurant or a hotel lobby where the physical presence of the recipient of the service at that location is needed for the service to be provided to him by that supplier, it shall be presumed that the customer is established, has his permanent address or usually resides at the place of that location and that the service is effectively used and enjoyed there.

In certain cases where the service is occasional, habitually involves small amounts and requires the physical presence of the customer, such as the supply of telecommunications, broadcasting or electronically supplied services at a wi-fi hot spot or an internet café, or habitually does not give rise to payment receipts or other evidence of the service provided, as is the case with telephone boxes, the provision and control of evidence with respect to the place of establishment of the customer or his permanent address or usual residence would impose a disproportionate burden, or could pose problems of data protection.

As the tax treatment of the supply of hiring of means of transport and telecommunications, broadcasting and electronically supplied services to a non-taxable person depends on where the customer is established, has his permanent address or usually resides, it is necessary to clarify, in cases for which no specific presumptions are established or for the rebuttal of presumptions, what evidence the supplier should have to identify the location of the customer.