by benoit@becompliant.email | Nov 22, 2018 | circulation of goods, indirect, payment, refund/drawback, Tax, VAT
It applies to almost all goods and services for use or consumption. More than 160 countries around the world use value-added taxation. Supplier assess and collect at each stage of the supply chain, in contrast to sales tax. It applies to both services and goods. VAT...
by benoit@becompliant.email | Nov 19, 2018 | company / business, contracts, excise duties, Identification, indirect, INTRASTAT, Particular individual, payment, refund/drawback, Statistics, Tax, VAT
1. Legal framework of labeling In force: Regulation (EU) 1169/2011 (EU 2011). First, a European Commission report on mandatory labeling did list the ingredients and nutrition declaration of alcoholic beverages (EC 2017). This acknowledges the progress made by the...
by benoit@becompliant.email | Nov 18, 2018 | company / business, excise duties, Identification, indirect, payment, refund/drawback, Tax, VAT
In this pot you will find useful links and descriptions to EU and national ressources to calculate properly your excise duties. Excise duties calculation : legislation Source: European Commission > Taxation and Customs Union First of all, excise duties on alcohol...
by benoit@becompliant.email | Nov 18, 2018 | company / business, excise duties, Identification, indirect, payment, refund/drawback, Tax, VAT
In this post you will find useful links to EU and national ressources to identify key points when delivering excisable goods. Legal framework applying to excisables First of all, the main piece of legislation is the VAT Directive (2006/112/EC). Furthermore, binding...
by benoit@becompliant.email | Nov 18, 2018 | company / business, excise duties, Identification, indirect, payment, refund/drawback, Tax, VAT
Directive 2008/118/EC does provide a system of reimbursement of the excise duty paid in the first member state. This excise duties drawback avoids double taxation. Member states determine Excise duties refund conditions. Drawback is a reimbursement of excise duty paid...
by benoit@becompliant.email | Nov 18, 2018 | company / business, excise duties, Identification, indirect, payment, refund/drawback, Tax, VAT
Products already released for consumption and transported by seller to another member state will be subject to excise duty in the member state of destination. The person liable to pay the excise duties is the vendor / tax representative. This post describes how excise...
