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22 First, the non-deductibility of VAT relating to fictitious transactions follows from Article 168 of that directive.
Също така чесън, слънчева светлина, светена вода, нещо със сребро нямаше ли?Eurlex2019 Eurlex2019
The (fictitious) transactions covered by Articles 5(6) and (7) and 6(2) and (3) are sometimes referred to as ‘self-supplies’.
Ще му срежи топките на Торми и ще ги използва като храна за рабитиEurLex-2 EurLex-2
25 It is therefore inherent in the VAT scheme that a fictitious transaction cannot give rise to an entitlement to deduct that tax.
Не е толкова простоEurlex2019 Eurlex2019
The sales made by Mr R were economically profitable transactions, not fictitious transactions effected solely for the purpose of obtaining a tax advantage.
Може би, но не тук и не такаEurLex-2 EurLex-2
The referring court is unsure whether, in the present case, in regard to fictitious transactions, it is consistent with the principles of EU law to make the trader bear the VAT burden.
Хапи, топката си има своя собствена енергия или жива сила, ако искаш я наречиEurlex2019 Eurlex2019
It should be noted that for the reported domestic transactions, showing falsified quantities and values and including the fictitious transactions, the company has provided delivery notes and invoices claiming that these were the genuine underlying documents.
Не можеш да убиеш лъв с # калибърEurLex-2 EurLex-2
In addition, those authorities assume that the case involves a fictitious transaction and a fictitious money flow, for which reason Firin knew that the VAT charged on the basis of the purchase contract would not be paid.
Ваше Величество!EurLex-2 EurLex-2
Moreover, with regard to the sales values reported, it was also found that the company added fictitious transactions to pretend that the total amount of all invoices under one order matched the total amount of that order.
Сега ще разберем какво точно те възбуждаEurLex-2 EurLex-2
It is the person who issues an invoice who is liable for the payment of the VAT shown on that invoice, while the non-deductibility of the VAT relating to fictitious transactions is enforceable against the recipient of that invoice.
Дайми тия пари, момчеEurlex2019 Eurlex2019
They were allegedly designed to increase artificially the volume of trading in Parnassos shares in order to give a misleading impression of their value, unconnected with the value they would have achieved had it not been for those fictitious transactions.
Холи, моля те!!EurLex-2 EurLex-2
The Minister therefore was of the opinion that the purchase and sale agreements concluded between companies G and K, as well as between companies K and F, as well as the contracts concluded between the related companies D, F and G, involved fictitious transactions.
Продължавай към Шалиeurlex-diff-2018-06-20 eurlex-diff-2018-06-20
As fraudsters often exploit the absence of effective cooperation between tax administrations by carrying out fictitious transactions involving third countries, several Member States have pointed to the need to have tools of administrative cooperation similar to those already in force within the EU also available for use with third countries.
Резултати от фармакокинетичен анализ на популацията не показват влияние на тютюн или алкохол върху фармакокинетиката на устекинумабEurLex-2 EurLex-2
(Reference for a preliminary ruling - Value added tax (VAT) - Fictitious transactions - Impossibility of deducting the tax - Obligation on the issuer of an invoice to pay the VAT indicated thereon - Fine in an amount equal to the amount of the improperly deducted VAT - Whether compatible with the principles of VAT neutrality and proportionality)
Това там е синът ти!Eurlex2019 Eurlex2019
(Reference for a preliminary ruling — Value added tax (VAT) — Fictitious transactions — Impossibility of deducting the tax — Obligation on the issuer of an invoice to pay the VAT indicated thereon — Fine in an amount equal to the amount of the improperly deducted VAT — Whether compatible with the principles of VAT neutrality and proportionality)
Закопчайте гиEurlex2019 Eurlex2019
Similarly, fictitious loans are often set up between them in order to create a fictitious financial transaction in view of justifying transfers of funds of illegal origin.
Рицарят Алодор бе прогонен от крал Килок за измянаeurlex-diff-2018-06-20 eurlex-diff-2018-06-20
The referring court takes the view that, if there is no tax fraud, the principle of the neutrality of VAT should prevail and that refusal to deduct VAT duly paid and the imposition of an additional fine equal to the amount of the improperly deducted VAT are not proportionate to the infringement consisting in the issuing of invoices for fictitious transactions.
Ще се видим в съдаEurlex2019 Eurlex2019
Srl v Agenzia delle Entrate — Direzione Regionale Lombardia Ufficio Contenzioso (Reference for a preliminary ruling — Value added tax (VAT) — Fictitious transactions — Impossibility of deducting the tax — Obligation on the issuer of an invoice to pay the VAT indicated thereon — Fine in an amount equal to the amount of the improperly deducted VAT — Whether compatible with the principles of VAT neutrality and proportionality)
Што знаеш за огледалата?Eurlex2019 Eurlex2019
35 In those circumstances, it is apparent from paragraph 33 above that the VAT Directive, read in the light of the principles of neutrality and proportionality, requires the Member States to allow the issuer of an invoice relating to a fictitious transaction to recover the tax indicated on that invoice, which he had to pay, in the case where he has, in sufficient time, wholly eliminated the risk of any loss of tax revenue.
Познавате ли го?Eurlex2019 Eurlex2019
20 By the first two parts of its question, the referring court asks, in essence, whether, in a situation such as that at issue in the main proceedings, in which fictitious circular sales of electricity made between the same traders for the same amounts did not cause tax losses, the VAT Directive must be interpreted as precluding national legislation which excludes the right to deduct VAT relating to fictitious transactions while requiring the persons who enter VAT on an invoice to pay that tax, including in respect of a fictitious transaction.
Виждам че, съм бил прав за някои неща и съм грешал за други, по отношение на васEurlex2019 Eurlex2019
As the Portuguese Government stated in its observations, those requirements are also likely to deter taxpayers from engaging in fraudulent practices by simulation or exaggeration or by declaration of fictitious or overcharged transactions.
Не може да казваш " супергерой "- Не може да го казва тя, но го казах азEurLex-2 EurLex-2
These additional transactions had to be fictitious since they were not reported in the company's actual shipping register.
Не, Джейсън, тя наистина се нуждае от усамотениеEurLex-2 EurLex-2
In those circumstances, the tax authority found, the invoices received by Mr Dávid did not reflect a genuine economic transaction and were therefore fictitious.
Проверката се основава на посочените по-долу възможности или на равностойни меркиEurLex-2 EurLex-2
(2) Does it follow from the obligation incumbent on a court under European Union law and the case-law of the Court of Justice ... to refuse the right to deduct input tax in the case of tax evasion that a national court also has a duty to establish the existence of tax evasion of its own motion, in circumstances such as those at issue in the main proceedings, to the extent that ‐ taking into account its obligations under national law to give a ruling on the substance of the dispute, to comply with the prohibition on altering the position of the claimant, to observe the principles of the rights of the defence and legal certainty and to apply the relevant legal provisions of its own motion ‐ it must assess new facts put before it for the first time, as well as all evidence, including that relating to fictitious transactions, false documents and documents the contents of which are inaccurate?
Мачкахме ви, мачкахмеEurLex-2 EurLex-2
82 sinne gevind in 11 ms. Hulle kom uit baie bronne en word nie nagegaan nie.