Vertaling van "Imposta sull'importazione " (Italiaans → Engels) :

eliminate import duties on goods contained in the personal luggage of travellers coming from third countries provided that such imports are exempt from value added tax under provisions of national law (in accordance with Directive 2007/74/EC).

Whereas certain territories forming part of the Community customs territory are regarded as third territories for the purposes of applying the common system of value added tax; whereas value added tax is therefore applied to trade between the Member States and those territories according to the same principles as apply to any operation between the Community and third countries; whereas it is necessary to ensure that such trade is subject to fiscal provisions equivalent to those which would be applied to operations carried out under the same conditions with territories which are not part of the Community customs territory; whereas as a result of these provisions the Seventeenth Council Directive 85/362/EEC of 16 July 1985 on the harmoniza ...[+++]tion of the laws of the Member States relating to turnover taxes - Exemption from value added tax on the temporary importation of goods other than means of transport (4), becomes null and void;

That Member State shall grant the importer as defined in Article 21 (2) a refund of the value added tax paid in connection with the importation of the goods in so far as the importer establishes that his acquisition was subject to value added tax in the Member State of arrival of the goods dispatched or transported.

In particular, Member States may provide that the value added tax payable on importation of goods by taxable persons or persons liable to tax or certain categories of these two need not be paid at the time of importation, on condition that the tax is mentioned as such in a return to be submitted under Article 22 (4).

1. Without prejudice to other Community provisions, Member States may, subject to the consultations provided for in Article 29, take special measures designed to relieve from value added tax all or some of the following transactions, provided that they are not aimed at final use and/or consumption and that the amount of value added tax charged at entry for home use corresponds to the amount of the tax which should have been charged had each of these transactions been taxed on import or within the territory of the co ...[+++]untry: A. importation of goods which are intended to be: (a) produced to customs and, where applicable, placed in temporary storage within the meaning of Directive 68/312/EEC (1);

On Monday 14 February the Ecofin Council unanimously adopted the definitive text of the Seventh VAT Directive, which establishes a common system of taxation for sales of second-hand goods, works of art, collectors' items and antiques and for imports of works of art into the Community.