Biblioteca Digital

951 resultados para value added tax fraud

Report of the Committee on Economic and Monetary Affairs and Industrial Policy on the Commission proposal for a Council directive determining the scope of Article 14(1)(d) of Directive 77 /388/EEC as regards exemption from value added tax on the final importation of certain goods (SEC(90) 2249 final - C3-0027/91). Session Documents 1991, Document A3-0064/91, 21 March 1991

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Report of the Committee on Budgetary Control on the Commission proposal for a Council directive amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax (C3-0424/90 - COM(90) 525 final - SYN 313). Session Documents 1991, Document A3-0098/91, 24 April 1991

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Opinion (in the form of a letter) of the Committee on Agriculture, Fisheries and Rural Development for the Committee on Budgetary Control on the proposal from the Commission to the Council for a directive amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax (COM(90) 0525 final - C3-0424/90 - SYN 313). Session Documents 1991, Document A3-0098/91/ANNEX, 2 May 1991

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Report drawn up on behalf of the Committee on Transport on the proposals from the Commission of the European Communities to the Council (COM(84) 171 final - Doc. 1-130/84) for: I. a directive amending Directive 83/181/EEC determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods; II. a directive amending Directive 68/297/EEC on the standardization of provisions regarding the duty-free admission of fuel contained in the fuel tanks of commercial motor vehicles. Working Documents 1984/85, Document 1-204/84, 7 May 1984

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Report drawn up on behalf of the Committee on Budgets on the proposals from the Commission of the European Communities to the Council for I. a regulation (ECSC, EEC, Euratom) amending and extending the term of validity of Regulation (EEC, Euratom, ECSC) No. 2892/77 implementing in respect of own resources accruing from Value Added Tax the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communties' own resources (Doc. 561/82/corr-COM(82) 316 final). Working Documents 1982-1983, Document 1-1006/82, 13 December 1982

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Proposal for a Council Regulation (ECSC, EEC, Euratom) amending and extending the term of validity of Regulation (EEC, Euratom, ECSC) No 2892/77 implementing in respect of own resources accruing from Value Added Tax the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources. COM (82) 412 final, 9 July 1982

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Amended Proposal for a Council Regulation (EEC) amending and extending the term of validity of Regulation (EEC, Euratom, ECSC) No 2892/77 implementing in respect of own resources accruing from value added tax the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources. COM (83) 101 final, 1 March 1983

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Amended proposal for a Council Regulation (EC, Euratom) amending Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax. COM (94) 283 final, 14 July 1994

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Report from the Commission on the implementation of Council Regulations (EEC, Euratom, ECSC) Nos 2891/77 and 2892/77 of 19 December 1977 implementing the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources. Proposal for a Council Regulation (ECSC, EEC, Euratom) extending the term of validity of Regulation (EEC, Euratom, ECSC) No 2892/77 implementing in respect of own resources accruing from value added tax the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources. COM (85) 170 final, 19 April 1985

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The rates of value added tax in agriculture 1982

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The rates of value added tax in agriculture 1984

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The rates of value added tax in agriculture 1968-1984

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Value-added tax : European experience and lessons for the United States /

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Resumo:

Item 925

Proposal for a tenth Council Directive on the harmonization of the laws of the Member States relating to turnover taxes, supplementing Directive 77/388/EEC - application of Value Added Tax to the hiring out of movable tangible property. COM (79) 181 final, 11 April 1979

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Arvonlisäveropetokset ja niiden ehkäiseminen

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Tämän tutkielman tavoitteena on tutkia suomalaisen liiketoimintaa harjoittavan yrityksen mahdolliset väärinkäyttötilanteet liittyen arvonlisäverovelvollisuuteen sekä mahdolliset ratkaisut, joilla arvonlisäveroväärinkäytöksiä voidaan hallita. Mahdollisia vaarinkatostapoja ovat muun muassa: vääränsisältöiset ilmoitukset, perusteettomat ostotositteet, perusteettoman arvonlisäveropalautuksen hakeminen, toimiminen verovalvonnan ulkopuolella, veron maksamatta jättäminen, verokantojen väärentäminen, ketjupetos, karusellipetos, marginaaliverokeinottelu ja toisen yhtiön alv-tunnisteen käyttö. Torjunta- tai hallintakeinoja ovat muun muassa: käännetty verovelvollisuus, verotili, kansainvälinen tietojenvaihto, yhteisvastuu, verovalvonnan tehostaminen ja ajantasaistaminen, rekisteröitymisien tarkistaminen ja lopullinen verojärjestelmä.

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