Glossary entry (derived from question below)
English term or phrase:
VAT Grouping Legislation
Russian translation:
Законодательство о групповой уплате НДС
Added to glossary by
Krio
May 26, 2011 20:44
13 yrs ago
English term
VAT Grouping Legislation
English to Russian
Bus/Financial
Finance (general)
ценные бумаги
"VAT Grouping Legislation" means:
(a) within the European Union, legislation enacted in compliance with Article 11 of EC Directive 2006/112; and
(b) in relation to any other jurisdiction, provisions in such other jurisdictions which are equivalent in nature to legislation referred to in (a).
(a) within the European Union, legislation enacted in compliance with Article 11 of EC Directive 2006/112; and
(b) in relation to any other jurisdiction, provisions in such other jurisdictions which are equivalent in nature to legislation referred to in (a).
Proposed translations
(Russian)
4 +1 | Законодательство о групповой уплате НДС | Dmitri Lyutenko |
Proposed translations
+1
6 hrs
Selected
Законодательство о групповой уплате НДС
Групповая оплата НДС - законодательное положение, в соответствии с которым компании, входящие в одну группу компаний, освобождаются от начисления, уплаты и зачета НДС по внутренним операциям (между собой).
Вся группа компаний в этом случае считается единым субъектом с точки зрения уплаты НДС.
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Note added at 6 hrs (2011-05-27 03:34:03 GMT)
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Prior to introduction of the notion into European law, the Netherlands had already developed the concept of tax groups following the introduction of manufacturing taxation on January 1, 1934. When the Sixth Directive was implemented on January 1, 1979, the Netherlands included tax grouping in its legislation.
Prior to implementation of the Sixth Directive, Germany, too, already had the concept of Organschaft, which is closely related to the concept of VAT grouping.
Article 11(1) of Directive 2006/112/EC of November 28, 2006 (article 4(4) of the Sixth Directive) offers Member States the possibility to regard persons established in their territory that are independent from a legal perspective but closely financially, economically and organisationally linked to one another as one single taxpayer.
http://www.pwc.com/en_BE/be/vat/vatgrouping-pwc-07.pdf
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Note added at 6 hrs (2011-05-27 03:36:21 GMT)
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..., Germany, too, already had the concept of Organschaft, which is closely related to the concept of VAT grouping.
Organschaft (нем.)
- зависимость юридического лица от главенствующей организации (напр. дочернего общества от "материнской" компании);
- функциональная зависимость юридического лица от главенствующей организации (напр. дочерней компании от главного акционерного общества).
Вся группа компаний в этом случае считается единым субъектом с точки зрения уплаты НДС.
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Note added at 6 hrs (2011-05-27 03:34:03 GMT)
--------------------------------------------------
Prior to introduction of the notion into European law, the Netherlands had already developed the concept of tax groups following the introduction of manufacturing taxation on January 1, 1934. When the Sixth Directive was implemented on January 1, 1979, the Netherlands included tax grouping in its legislation.
Prior to implementation of the Sixth Directive, Germany, too, already had the concept of Organschaft, which is closely related to the concept of VAT grouping.
Article 11(1) of Directive 2006/112/EC of November 28, 2006 (article 4(4) of the Sixth Directive) offers Member States the possibility to regard persons established in their territory that are independent from a legal perspective but closely financially, economically and organisationally linked to one another as one single taxpayer.
http://www.pwc.com/en_BE/be/vat/vatgrouping-pwc-07.pdf
--------------------------------------------------
Note added at 6 hrs (2011-05-27 03:36:21 GMT)
--------------------------------------------------
..., Germany, too, already had the concept of Organschaft, which is closely related to the concept of VAT grouping.
Organschaft (нем.)
- зависимость юридического лица от главенствующей организации (напр. дочернего общества от "материнской" компании);
- функциональная зависимость юридического лица от главенствующей организации (напр. дочерней компании от главного акционерного общества).
4 KudoZ points awarded for this answer.
Discussion
"White Form eIPO Service" means the facility offered by the Company through the HK Registrar as the service provider designated by the Company allowing investors to apply electronically to purchase HK Firm Subscription Shares in the HK Retail Offer on a website designated for such purpose, as provided for and disclosed in the HK Prospectus.
ВОПРОС ПЕРЕНЕСЕН СЮДА: http://www.proz.com/kudoz/english_to_russian/finance_general...
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPort...
http://finanal.ru/005/добавленное-бремя