Vertaling van "Exemption without credit input VAT " (Engels → Nederlands) :

(b)he carries out only supplies of goods or of services which are exempt without deductibility of the VAT paid at the preceding stage pursuant to Articles 132, 135, 136, 371, Articles 374 to 377, Article 378(2)(a), Article 379(2) or Articles 380 to 390 of Directive 2006/112/EC or provisions providing for identical exemptions contained in the 2005 Act of Accession.

(b)he carries out only supplies of goods or of services which are exempt without deductibility of the VAT paid at the preceding stage pursuant to Articles 132, 135, 136, 371, Articles 374 to 377, Article 378(2)(a), Article 379(2) or Articles 380 to 390 of Directive 2006/112/EC or provisions providing for identical exemptions contained in the 2005 Act of Accession.

However, if the supply were to be exempted (no VAT levied, no right to deduct input VAT), the situation would be quite different as the operator would have to pay VAT on meals, accommodation and the other constituent parts of the package without the right of refund, thus ensuring that all locally consumed goods and services are taxed locally.

The obligations in this case included the distribution of the savings product to the general public without cost to the consumers who benefit directly from the tax exemption and the investment of part of the funds either by Caisse des Dépôts et Consignations (CDC) or by Crédit Mutuel itself in selected public bodies (local municipalities, public org ...[+++]anisations etc).

IVASSISTANCE TO MONTENEGRO PAGEREF _Toc482674445 \h IVIMPLEMENTATION OF THE STABILITY AND GROWTH PACT?UPDATING OF THE STABILITY PROGRAMME OF AUSTRIA PAGEREF _Toc482674447 \h IVBROAD ECONOMIC POLICY GUIDELINES PAGEREF _Toc482674448 \h VIBUDGET PRIORITIES FOR 2001 PAGEREF _Toc482674449 \h VIDIRECTIVE ON THE REORGANISATION AND WINDING UP OF CREDIT INSTITUTIONS PAGEREF _Toc482674450 \h VIINEW VAT STRATEGY PAGEREF _Toc482674451 \h VIIIFUTURE PRESIDENCY OF THE EBRD PAGEREF _Toc482674452 \h VIIIITEMS APPROVED WITHOUT DEBATE ECOFIN --Own resources decision adoption of a common orientation PAGEREF _Toc482674455 \h VIII--European Central Bank Increase in foreign reserve assets and capital increase * PAGEREF _Toc482674456 \h IX--Improved management an ...[+++]d financial resources PAGEREF _Toc482674457 \h IX--Improving the examination of special reports from the Court of Auditors PAGEREF _Toc482674458 \h XTRADE QUESTIONS --Anti-dumping Poland, Czech Republic and Hungary PAGEREF _Toc482674460 \h X--Anti-dumping Belarus, Russia and Ukraine PAGEREF _Toc482674461 \h X--Anti-dumping Japan PAGEREF _Toc482674462 \h X--Anti-subsidy Australia, Indonesia and Taiwan PAGEREF _Toc482674463 \h XAGRICULTURE --Protection of plants against harmful organisms PAGEREF _Toc482674465 \h XIIAPPOINTMENTS --Committee of the Regions PAGEREF _Toc482674467 \h XII

(2) Under Article 13(B)(b) of the sixth VAT Directive, the letting of immovable property for residential use in Austria has been exempt from VAT since 1 January 1999 without the right to deduct input tax. However, under Article 13(C)(a) of that Directive, Austria may allow taxpayers the right to opt for taxation.