Translation of "Vorsteuerabzug berechtigt" in English

If we are entitled to deduct input tax, we confirm the following:

The prepaid tax is eligible for prepaid tax deduction.

Their customers, however, are entitled to a tax deduction as they are in possession of a valid invoice.

Their customers, however, are entitled to deduct the VAT as they are in possession of a valid invoice.

A Value Added Tax Identification Number is provided to you by your tax authority if you are entitled to tax reduction.

Thus, all legal regulations and rules are fulfilled and you are entitled to deduct input tax at the tax office.

The aim of the derogation is to prevent the avoidance of value added tax (VAT) through the undervaluation of supplies between connected persons, where the recipient is not entitled to full or almost full deduction of VAT.

The most common form of evasion involves the invoicing of supplies followed by the disappearance of the business without paying tax but leaving the customer in receipt of a valid invoice for tax deduction.

Those postal operators mentioned by the Commissioner are subject to VAT. They will also be able to reclaim input VAT paid, thus lowering their overall costs.

Those customers, however, being in receipt of valid invoices, remain entitled to a tax deduction.

Taxable persons Where a subsequent supply of investment gold is exempt pursuant to this Chapter, the taxable person shall be entitled to deduct the following:

The recipient is able to recover input tax in full, but by increasing the value the supplier manages to shift the balance between the value of taxable and non taxable supplies that they are making in order to engineer an increase in the proportion of deductible VAT.

Close harmonisation of VAT rates would be needed to prevent rate differences from influencing decisions on where to buy, not just for private individuals but also for businesses as the payment of VAT - although eventually deductible - affects their cash-flow.

The most common form of evasion involves the invoicing of supplies followed by the disappearance of the business without having paid any tax, leaving the customer in receipt of a valid invoice for tax deduction.

The application by a taxable person of goods forming part of his business assets for his private use or for that of his staff, or their disposal free of charge or, more generally, their application for purposes other than those of his business, shall be treated as a supply of goods for consideration, where the VAT on those goods or the component parts thereof was wholly or partly deductible.

The purpose of that derogating measure was to deal with certain aggressive forms of tax evasion, and in particular with ‘carousel’ schemes whereby goods are supplied several times without VAT being paid to the tax authorities while leaving customers with a valid invoice for VAT deduction.

This VAT is often not deductible for the client because he has no right for deduction as he supplies himself exempt insurance and financial services.

The application by a taxable person of goods forming part of his business assets for his private use or that of his staff, or their disposal thereof free of charge or, more generally, their application for purposes other than those of his business shall be treated as a supply of goods for consideration, where the value added tax VAT on the those goods in question or the component parts thereof was wholly or partly deductible, shall be treated as supplies made for consideration.

In principle, taxable persons are entitled to deduct VAT on the goods and services they use for their taxable activities.

They could, however, create tax-inspired cross-border shopping by individual consumers and by businesses which were not in a position to claim input tax deduction.

Accordingly, when they engage in the supply of goods and services they neither charge VAT nor are they entitled to deduct the VAT incurred on their costs.

Taxable persons who produce investment gold or transform any gold of whatever origin into investment gold, shall be entitled to deduct tax the VAT due or paid by them in respect of supplies, or the supply, intra–Community acquisition or importation of goods or services linked to the production or transformation of that gold, as if their the subsequent supply of the gold exempted under this Article pursuant to Article 338 were taxable taxed.

In order to prevent distortion of competition and subject to the consultations provided for in Article 29 after consulting the VAT Committee, Member States may treat as a supply of services for consideration the supply by a taxable person of a service for the purposes of his undertaking business where the value added tax VAT on such a service, had were it been supplied by another taxable person, would not be wholly deductible.