06:34 Apr 3, 2012 |
Перевод в паре английский => русский [PRO] Юриспруденция: Контракты | |||||
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| Выбранный ответ от: Olga Gridneva Казахстан | ||||
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provisions paid on exports are not falling under vat суммы (отчисления), взимаемые за экспортируемые товары/услуги, не включают НДС Пояснение: По-моему, provisions в данном случае - это отчисления, суммы за экспорт |
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provisions paid on exports are not falling under vat экспортные поставки не облагаются НДС Пояснение: Вообще, по логике, товары, экспортируемые из ЕС (стран Европейской ассоциации свободной торговли) не облагается НДС. Думаю, в Вашем тексте речь именно об этом. Можно переформулировать: "к экспорту товаров/услуг с территории указанных государств НДС не применяется" (по факту применяется нулевая ставка) Примеры: http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPort... 2.1 What is meant by VAT zero-rating? A zero-rated VAT supply is one which is subject to VAT but where the VAT is at 0 per cent. 2.2 Why does zero-rating apply to exports? VAT is a tax levied on goods and services consumed in the EC. When goods are exported they are "consumed" outside the EC and to impose VAT on such goods would be contrary to the purpose of the tax. Therefore, the supply of exported goods is zero-rated provided certain conditions are met. 2.3 Who is the "exporter" for VAT zero-rating purposes? The exporter is the person who, for VAT purposes either: supplies or owns goods and exports or arranges for them to be exported to a destination outside the EC, or supplies goods to an overseas person, who arranges for the goods to be exported to a destination outside the EC. 2.4 What is meant by “an overseas person”? This means a person or company who is not resident or registered for VAT in the UK, has no business establishment in the UK from which taxable supplies are made, or is an overseas authority. Payments made on exports are not subject to/exempt from VAT? может быть, provisions = payments? http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_wo... The Value Added Tax, or VAT, in the European Union is a general, broadly based consumption tax assessed on the value added to goods and services. It applies more or less to all goods and services that are bought and sold for use or consumption in the Community. Thus, goods which are sold for export or services which are sold to customers abroad are normally not subject to VAT. Conversely imports are taxed to keep the system fair for EU producers so that they can compete on equal terms on the European market with suppliers situated outside the Union . -------------------------------------------------- Note added at 1 hr (2012-04-03 08:01:25 GMT) -------------------------------------------------- ************************* Второе предположение - provisions - это все же, какие-то резервы?? НО надо знать о чем идет речь в статье 24 |
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provisions paid on exports are not falling under vat операции по экспорту не подлежат обложению НДС Пояснение: ... |
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