10 ENGLISH BOOKS RELATING TO «REVERSE-CHARGE»
Discover the use of
reverse-charge in the following bibliographical selection. Books relating to
reverse-charge and brief extracts from same to provide context of its use in English literature.
1
Quick Reference to European VAT Compliance
The mandatory reverse charge on the above mentioned exceptions does not
apply as the transactions do not fall under the general rule on place of supply.
Member States may however implement a local reverse charge (see below)
where ...
Pedro Pestana De Silva, Chris Platteeuw, 2011
2
German Tax and Business Law
[115-012] Taxpayers and reverse charge mechanism, ss,13a-b UStG Generally,
pursuant to s.13a para. 1 no. 1 UStG, the entrepreneur performing the supply of
goods or supply of service is the taxable person, i.e. he is liable for the payment
of ...
3
Value Added Tax: International Practice and Problems
In addition, there is generally a zero-rating facility for a group of services that are
defined as "reverse charge" services. This means that a customer in, say, the
United Kingdom who receives a reverse charge service from France must charge
...
4
VAT in an EU and International Perspective
On that ground, the Commission took the position that the generalized reverse
charge mechanism must either be compulsory in the entire EU or must all
together be abandoned. However, the Commission did support a pilot project in
order to ...
Arendonk, H. van / Jansen, S. / Paardt, R. van der (eds)
Reverse charge I recently had trouble with a new battery, and the service man
said that it had a reverse charge and that the clock motor was jammed. He
recharged it correctly, but I noticed there was no green showing in the charge
indicator.
6
South Africa Lesotho and Swaziland
For reverse-charge calls, dial %0900. A good way to avoid high charges when
calling home, or to make reverse-charge calls, is to dial your 'Home Direct'
number, which puts you through to an operator in your country. Some major
Home ...
To avoid payment altogether, you can, of course, make a reverse charge or
collect call - known in French as telephoner en PCV This can be done through
the operator in the UK, by dialling the Home Direct number ®08.00.99.00.44 and
asking ...
8
Internet Law and Regulation
These provisions are known as the ''reverse charge'' and apply to Schedule 5
services. Where the reverse charge applies, the recipient of the services (rather
than the supplier of the services) is required to account for VAT at the ...
9
Stopping the carousel: missing trader fraud in the EU, ...
The UK has come out against the generalised reverse charge supporting a
specific and targeted one but it has not been supporting the generalised one. Mr
Kovacs: The other ministers kept silent. We do not really know. In the corridor
they ...
Great Britain: Parliament: House of Lords: European Union Committee, 2007
10
Consumption Tax Trends 2008 VAT/GST and Excise Rates, Trends ...
Usage of reverse charge system Usage of margin schemes Greece1 Several
services delivered internationally and intra-Community delivery of goods (EU
Directive). Travel agencies; second-hand goods, works of art, collector's items
and ...
2 NEWS ITEMS WHICH INCLUDE THE TERM «REVERSE-CHARGE»
Find out what the national and international press are talking about and how the term
reverse-charge is used in the context of the following news items.
MTN debuts reverse-charge calls
MTN has introduced a reverse-charge call feature on its network, allowing customers who have, for example, run out of airtime to make a call that is billed to the ... «TechCentral, Oct 14»
Bulgaria Mulls Reverse-Charge VAT Mechanism in Grain Trade
She also explained that the Finance Ministry planned to introduce the so-called reverse-charge VAT mechanism, i.e. the tax is owed by the recipient of the goods ... «Novinite.com, Aug 13»
