Article 138. 1. Member States shall exempt the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the vendor or the person acquiring the goods, where the following conditions are met: (a) the goods are supplied to another taxable person, or to a non-taxable legal person acting as such in a Member State other than that in which dispatch or transport of the goods begins;

Article 138. [1] 1. Member States shall exempt the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the vendor or the person acquiring the goods, where the following conditions are met:

General rule for services, article 44 and 196 Council Directive 2006/112/EC (Reverse charge). Om fakturan är utställd i någon annan valuta än svenska kronor, vanligast euro, ska momsbeloppet framgå i både den valuta som fakturan är utställd i, och i kronor. F1 Substituted by Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax. Article 3 1 By way of derogation from Article 2(1)(b)(i), the following transactions shall not be subject to VAT: COUNCIL DIRECTIVE 2006/138/EC.

Vat directive article 138

Every taxable person identified for VAT purposes shall submit a recapitulative statement of the following: (a) the acquirers identified for VAT purposes to whom he has supplied goods in accordance with the conditions specified in Article 138 (1) and point (c) of Article 138 (2); In Portugal, as in several other EU countries, VATable persons have been struggling to obtain the VAT exemption provided for the intra-EU supply of goods (ICS). Such limitations mainly result from wording of Portuguese domestic provisions equivalent to Article 138 (1) of the VAT Directive (Article 14 (a), of the RITI), which back the restrictive approach normally taken by the Portuguese VAT Authorities (PTA) when auditing the fulfilment in practice of the legal conditions for this VAT exemption. AAC Exempt – Article 138 of Council Directive 2006/112//EC Exempt Intra-Community supplies of goods. To be used when invoicing goods which are delivered from one EU country to another EU country if the customer has a VAT number in another EU country. The goods have to be dispatched or transported by or on behalf of the vendor or The transfer of goods from France to the UK is VAT exempted in France on the basis of Article 138. The same company carries out a deemed intra-Community acquisition, which is taxable in the UK (according to articles 20 et 40 of VAT Directive).

Använd inte enheten på våta eller oljiga fönster. 10.

omsättning Article 138 VAT directive = Artikel 138 mervärdeskattedirektivet Vid Article 146 VAT directive = Artikel 146 mervärdeskattedirektivet Vid momsfri

(1) The following transactions shall be subject to VAT: Article 3. (1) By way of derogation from Article 2(1)(b)(i), the following Article 4.

av A Mahdi · 2016 — community trade. In the theoretical part of my thesis I will describe the VAT system in Finland and 138 art.”. ➢ Transport av varor till ett land utanför EU: “Moms 0%, Varutransport utanför EU” eller ”Reverse charge, VAT Directive art 44”.

Undersökning Syreförhållandena var måttligt syrerika i stationernas bottenvat- ten.

Member States shall exempt the supply of goods dispatched or Where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT-exempt or where goods are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, VAT shall become chargeable on issue of the invoice, or on expiry of the … A business must issue an invoice when it supplies certain goods to a non-taxable person (generally a private individual) in these cases: distance selling when taxable in another EU country ( Article 33 VAT Directive) new means of transport supplied to another EU country ( Article 138 (2) (a) VAT Directive ).
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Försäljning av varor (ej nya transportmedel eller punktskattepliktiga varor) som levereras från Sverige till momsskyldig köpare i annat EU-land.

Reverse charge, Art 194. Teenuse puhul- 0% supply of services. Reverse charge, Art 196, Directive 2006/112. (‘the VAT Directive ’) and supporting regulations .
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138 Firmatecknare 2014 - ändring Området ingår också i Havs- och vat- DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending med bebyggelse av stadskaraktär, där möjligheterna art finna

Endpoint. Värde.