Übersetzung für "Empfänger der leistung" in Englisch

However, there was neither a legal nor commercial relationship between the provider and recipient of this service.

The tax securement consists of the fact that the recipient of the taxable supply shall pay the VAT on behalf of the provider.

The purpose of the derogation requested by Lithuania is to make, under certain conditions, the recipient liable for VAT due on the supply of goods and services in the case of insolvency procedures or of restructuring procedures subject to judicial oversight, of timber transactions, of supplies of ferrous and non-ferrous waste and of construction work.

The existence of an invoice signed by the beneficiary or of a document confirming receipt ought to render challenges inadmissible.

Given that the recently adopted VAT Package5 states as the basic rule that the place of business-to-business (B2B) supplies is where the customer is established, this problem may become more acute.

The “posting of workers” Directive thus introduces certain “social clauses” into the relationship between service providers operating in one Member State and the party to whom the service is provided who is situated in another Member State (host Member State), which may be a public authority.

The appointment of the recipient as the person liable to the tax (reverse charge) does not pose a major problem and is generally considered by operators as a simplification in that it abolishes any tax obligation for the non-established operator.

The fact that a person is a national of the Member State granting the benefit at issue in the main proceedings and lived in that State for more than 20 years studying and working may be sufficient to establish a connection between that State and the recipient of the benefit.

The consequence, in particular, is that if the recipient of the benefit at issue in the main proceedings obtains employment, he loses the right to the benefit.

Therefore, Article 29 EC does not preclude the prohibition on a supplier, in cross-border distance selling, requiring an advance or any payment from a consumer before expiry of the withdrawal period, but does preclude a prohibition on requesting, before expiry of that period, the number of the consumer’s payment card.

8) which includes persons who have been unemployed for more than 24 months or persons who have been laid off and

The national court is asking in effect whether points 3, 4 and 5 of Article 13B(d) of the Sixth Directive are to be interpreted as exempting from VAT supplies of services made to banks and their customers by a datahandling centre set up to serve the common interests of banks where those services contribute to the performance of transfers, to the provision of advice on, and trade in, securities, and to management of deposits, purchase contracts and loans and in the main are performed wholly or partly by electronic means.

However, the rules applicable where the worker has been subject to two or more sets of legislation under which the amount of invalidity benefit does not depend on the duration of the insurance periods apply all the more, mutatis mutandis, where the applicant has been subject to a single set of legislation containing such a provision.

However, although it is true that a residence condition constitutes a criterion capable of showing that there is such a connection, the fact remains that the circumstance that a person is a national of the Member State granting the benefit at issue and lived in that State for more than 20 years may be sufficient to establish a connection between that State and the recipient of the benefit.

A condition for application of such method is the fact that the recipient of the taxable supply has not yet been called upon as a guarantor.

This is the major change: the child is creditor of a service, and the state owes the child.

Recipients of taxable supplies are newly required to guarantee tax not paid by unreliable payers.

The recipient of the taxable supply is entitled to receive a VAT deduction if it presents a document provided by a tax-nonpayer in the event that the provider should have become a taxpayer prior to the taxable supply but did not become such taxpayer since it failed to fulfill the registration duty.

The essential characteristic of remuneration thus lies in the fact that it constitutes consideration for the service in question, and is normally agreed upon between the provider and the recipient of the service .

The main condition is demonstrable documentation of the entire history of the payment of the taxable supply in question, i.e. from the taxable supply recipient via a third party to the published taxable supply provider’s account.

The General Financial Directorate (“GFD”) published information on the Financial Administration’s website that for the time being it would not call upon taxable supply recipients to pay VAT that remained unpaid because the provider made the payment to a bank account that was not published in the relevant register.

Where a person in receipt of benefit under the legislation of one Contracting Party is also entitled to benefits under the legislation of one or more of the other Contracting Parties, the following rules shall apply:

The knowledge test means that the recipient of the taxable supply knew, or should and could have known, that the payer of the tax will not pay the VAT or will be in a position where he or she cannot pay the tax or where the tax duty will be evaded.

This regulation, however, does not apply to situations where the recipient of the supply is obliged to assess the tax.

The amount of the basic allowance also depends on the number of eligible family members: the first recipient gets the full allowance, the second 50% of the full allowance, and the third and each following recipient 30% of the full allowance.

These goals will also reduce the numbers dependent on various benefits and grants.

A short circuit of the received RF power is avoided by the inductor 18.

Which documents are necessary for this, you need to specify the place of entitlement.

Will anything change for recipients of Federal disability insurance benefits, supplementary benefits or premium reductions?

Under the Commission proposal - the change to the Sixth VAT Directive - there will be a shift in the place of taxation to the place of establishment of the recipient of the services, the customers' base, and away from that of the supplier, the telecommunications company's base.

A recipient of benefits to whom this Chapter applies may not, in the State in whose territory he resides and under whose legislation a benefit is due to him, be awarded a benefit which is less than the minimum benefit fixed by that legislation for an insurance period equal to all the insurance periods taken into account for the payment in accordance with the preceding Articles.

Consequently, the initiatives adopted above all concern access to employment (quantified objectives for the participation of poorly qualified women in the TRACE programme) and improvement of the economic independence of recipients of lone-parent benefit.

Enterprises, and in particular, small and medium sized enterprises, are also major users of services of general interest, whose needs must be met.

A recipient of benefits to whom this Chapter has been applied may not be awarded a benefit which is less than the minimum benefit fixed, for a period of insurance or residence equal to all the periods taken into account for the award in accordance with the provisions of this Chapter, by the legislation of the State where he resides and under which a benefit is due to him.

In Article 28g of Directive 91/680/EEC, which replaces the text of Article 21 of the Sixth VAT Directive 77/388/EEC relating to persons liable to pay the tax imposed by the Treasury, it is proposed to replace the new Article 21(1)(a), (b), (c) and (d) by texts aimed at making it possible throughout the Community for taxable persons not established in the Member State in which they effect taxable transactions to designate a tax representative or the person for whom the transaction is effected as the person liable for payment of the tax.

Nonetheless, it is necessary to keep in mind when evaluating for example the effectiveness of subsidising a job opportunity for a disabled worker or a long-term unemployed person, that the benchmark against which to assess the effectiveness of the measure is not a perfect market outcome, but a sub-optimal one; the alternative to subsidised jobs for disadvantaged workers is likely to be unemployment with receipt of passive benefits.

Without prejudice to the provisions of Article 27, where a recipient of benefits as referred to in Chapters I, II and IV of Title III is staying or residing within the territory of a Member State other than that in which the debtor institution is located, the medical examination shall be carried out, at the request of the latter institution, by the institution of the beneficiary’s place of stay or residence as provided for in the legislation applied by this latter institution.

Where a recipient of benefits as referred to in Chapters I, II and IV of Title III is staying or residing in the territory of a Member State other than that in which the debtor institution is located, the administrative check shall, at the request of the debtor institution, be performed by the institution of the beneficiary's place of stay or residence.

Furthermore, the defendant in the main proceedings and the Polish Government maintain that only a residence condition such as that at issue in the main proceedings is capable of ensuring that it can be verified that the situation of the recipient of the benefit concerned has not been subject to changes which may affect his entitlement to that benefit.