Rateable value connection

TAXABLE PERSONS AND TAXABLE TRANSACTIONS

Section 2 Special arrangements for taxable dealers

Talkline resells second generation mobile telephony services.

In themselves, such systems are not such as to prevent parallel imports, since all recognized distributors are free to supply other distributors and consumers throughout the Community.

Article 5 lays down the procedure under which a taxable person can introduce a request for a refund.

It supplies electricity to the wholesale market and to certain large industrial and commercial (I C) customers but not otherwise by retail.

The system simply abandons the taxation of profit as the taxable event in the case of companies.

This also applies to independent resellers, to those known as grey resellers.

(3) 'resident taxpayer' means a taxpayer that is resident for tax purposes in a Member State

(4) 'non resident taxpayer' means a taxpayer that for tax purposes is not resident in a Member State

Among the firms active in the mobile telephony market a distinction can be drawn between network operators and pure service providers.

They also have different margins, customer relationship commercial needs of resellers and growth dynamics.

Taxable person shall mean any person who, independently, carries out in any place any economic activity specified in paragraph 2, whatever the purpose or results of that activity.

An exclusive dealership may, however, sell to any potential buyer that approaches its showroom.

Consumers could, however, still encounter difficulties in dealing with a dealership from another Member State, particularly as regards simple, direct contact with the foreign dealership, payment of invoices and agreements regarding the delivery of the vehicle.

The resellers concerned will no longer be required to pay tax on their sales and will therefore not benefit from the right to deduct.

A value added reseller (VAR) is a company that adds features or services to an existing product, then resells it (usually to end users) as an integrated product or complete turn key solution.

By way of derogation from paragraph 2, a taxpayer who qualifies as a standalone company shall be entitled to fully deduct its exceeding borrowing costs.

MobilCom started its business as a reseller of second generation (2G) mobile telephony services for T Mobile, Vodafone and E Plus, among others.

Debitel is a telecommunications company without its own network infrastructure it operates as a reseller of telephone minutes and second generation mobile telephony network functions.

Wholesalers are therefore required to fulfil the obligations regarding tax returns, tax invoicing and payment of tax, etc., in respect of the goods their resellers sell to final consumers and, by derogation from Article 22, their resellers are exempt from these obligations in respect of the goods they supply to final consumers.

Is the Commission aware that inland delivery charges for newspapers and periodicals in the Member States of the Community are subsidized but that full rates are charged in the case of delivery to another Member State?

The residue of GBP 1,5 million is available for rent and was set as Kingston's rateable value for that period.

Resellers, too, need to be given more commercial independence, essential to enable them to provide buyers with a better service.

3.5 A number of new provisions relate to the procedures for recording and storage (including by electronic means) of taxable and non taxable transactions and related accounting.

3.6 A number of new provisions relate to the procedures for recording and storage (including by electronic means) of taxable and non taxable transactions and related accounting.

Any manufacturer, vendor or resale agent may enter the ENERGY STAR Labelling Program by registering as a Program Participant with the Management Entity of either Party.

6.2.1 If services are provided by a company taxable person to non taxable persons, the reverse charge procedure is excluded a priori.

Lastly, independent dealers and repairers will benefit from the new package of rules for it will consolidate their financial independence and provide them with new commercial opportunities.

The derogation will apply solely to cases where the firm sells its products direct to resellers who, in turn, sell direct to final consumers.

The market is dominated by small local companies, often resellers and intermediaries, which the tax authorities have found difficult to control.

simultaneous control means the coordinated checking of the tax liability of one or more related taxable persons organised by two or more states with common or complementary interests

Any In addition to the persons referred to in paragraph 1, any person who from time to time, on an occasional basis, supplies a new means of transport, under the conditions laid down in Article 28c(A) which is dispatched or transported to the customer by the vendor or the customer, or on behalf of the vendor or the customer, to a destination outside the territory of a Member State but within the territory of the Community, shall also be regarded as a taxable person.

Distributors will be able to opt to provide after sales services themselves, as dealerships currently do, or they will be able to subcontract to one or more authorised repairers.

For instance, it calculated the ratio rateable value connection for BT and the three companies which are most similar to it regarding the local access network, i.e. Kingston, NTL and Telewest.

Article 26a (B)(10) of the Sixth VAT Directive foresees a similar possibility for taxable dealers applying the second hand goods margin scheme.

Article 28o(4) of the Sixth Directive allows Germany to apply, until 30 June 1999, special arrangements in respect of the supply by taxable dealers of works of art, collectors items or antiques.

Program Participants means manufacturers, vendors, or resale agents that sell designated, energy efficient products that meet the specifications of and who have chosen to participate in, the ENERGY STAR Labelling Program by registering or entering an agreement with the Management Entity of either Party

(15) 'transfer of tax residence' means an operation whereby a taxpayer ceases to be resident for tax purposes in a Member State, whilst acquiring tax residence in another Member State or third country

(25) 'useful life' means the period for which an asset is expected to be available for use or the number of production or similar units that a taxpayer expected to obtain from the asset

All tax administrations could agree that a taxpayer should not be adversely affected by the existence of different approaches to interest charges and refunds during the time it takes to complete the MAP process.

Article 18(1) in the version set out in point (1) of Article 28f of the Sixth Directive lays down the preconditions to be met by a taxable person in order to exercise entitlement to deduction.

It also allows the United Kingdom not to treat as supplies of services for consideration the private use of a car hired or leased by a taxable person for business purposes.

Yet on the other hand, their business is affected negatively by the existing or pending regulatory barriers as these mainly occur on the stage of dissemination of HRSD from data providers to data resellers and VAS.