For the purposes of this Article ` reasonable after-tax profit in this sector` means the average return on capital in the sector of transmission system operators of natural gas in the European Union, taking into account calculation of return generated by comparable projects for the last three years for which data are available.

The motion shall be enclosed with certificates on pecuniary condition of the party and members of their family issued by the competent government authority, personal income certificates for the party and members of their household, the last income tax return, and such other evidence as may be used to prove pecuniary circumstances of the party and members of their family.

While the Organization will not as a general rule claim exemption from excise duties and from taxes on the sale of movable and immovable property which form part of the price to be paid, nevertheless, when the Organization is making important purchases for official use of property on which such duties and taxes have been charged or are chargeable, Member States will whenever possible make the appropriate administrative arrangements for the remission or return of the amount of duty or tax.

Claims for benefit under Sections 10A, 10B and 80HHC are made when submitting a tax return at the end of the tax year.

(3) If in the case referred to in the previous section a company declared a loss in its tax returns in the past five years, it loses the right to cover the declared loss by lowering its tax base in the following years up to an amount equalling the income which, due to the formation of provisions, by virtue of the previous section, does not form part of the tax base for assessing income tax.

(128) Claims for benefit under Sections 10A, 10B and 80HHC are made when submitting a tax return at the end of the tax year.

The value added tax return shall set out the identification number and, for each Member State of consumption where tax has become due, the total value, less value added tax, of supplies of electronic services for the reporting period and total amount of the corresponding tax. The applicable tax rates and the total tax due shall also be indicated.

The company, although it has incorporated a computation for the 10B exemption in its tax return, did not finally claim an income tax exemption under 10B, because its income tax return did not show any taxable profits for the company as a whole during the IP.

Using quantity indicators such as the number of tax returns filed (classified by broad categories) would be a B method for part of the industry.

One company, Drawmet Wires Ltd did not submit a copy of its income tax return within the deadline stipulated by the Commission and was therefore considered non-cooperating for the purpose of the income tax exemption.

One company, Bhansali Ferromet Ltd did not submit a copy of its income tax return within the deadline stipulated by the Commission and was therefore considered non-cooperating for the purpose of the income tax exemption.

The value added tax return shall be made in euro. Member States which have not adopted the euro may require the tax return to be made in their national currencies. If the supplies have been made in other currencies, the exchange rate valid for the last date of the reporting period shall be used when completing the value added tax return. The exchange shall be done following the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.

Member States which have required the tax return to be made in a national currency other than euro, shall convert the amounts into euro using the exchange rate valid for the last date of the reporting period.

The non-established taxable person shall submit by electronic means to the Member State of identification a value added tax return for each calendar quarter whether or not electronic services have been supplied.

In fact, the period would have been either six years, if a straight-line method had been applied, or, if a declining balance method had been applied as it was in the tax return for the moulds, approximately 80 % of the value of the assets would have been depreciated in the first three years.

Return on capital employed is defined as pre-tax profit after proper adjustment for any preference share dividends, debenture and long-term loan interest paid/received in arriving at that figure as divided by total share capital and reserves together with debentures and other long-term loans.

The non-established taxable person shall keep records of the transactions covered by this special scheme in sufficient detail to enable the tax administration of the Member State of consumption to determine that the value added tax return referred to in paragraph 5 is correct. These records should be made available electronically on request to the Member State of identification and to the Member State of consumption. These records shall be maintained for a period of 10 years from the end of the year when the transaction was carried out.

Claims for benefit under Sections 10A, 10B and 80HHC are made when submitting a tax return at the end of the tax year.

The value added tax return shall set out the identification number and, for each Member State of consumption where tax has become due, the total value, less value added tax, of supplies of electronic services for the reporting period and total amount of the corresponding tax.

If the supplies have been made in other currencies, the exchange rate valid for the last date of the reporting period shall be used when completing the value added tax return.

The return must set out all the information needed to calculate the tax that has become chargeable and the deductions to be made, including, where appropriate, and in so far as it seems necessary for the establishment of the tax basis, the total amount of the transactions relative to such tax and deductions, and the total amount of the exempted supplies.

It includes exemption for specific groups of persons or enterprises and the submission of partial returns which do not infringe the regulations governing tax and social security systems.

Member States may also require persons who effect intra-Community acquisitions of new means of transport as defined in Article 28a (1) (b) to provide, when submitting the return referred to in paragraph 4, all the information necessary for value added tax to be applied and inspected by the tax authority.

Evasion of the payment of taxes and social security premiums includes the submission of figures to tax or social security authorities which contain omissions or are falsified and includes the non-submission of compulsory tax or social security returns, for example on the part of clandestine production units.

(b)The return shall set out all the information needed to calculate the tax that has become chargeable and the deductions to be made including, where appropriate, and in so far as it seems necessary for the establishment of the basis of assessment, the total value of the transactions relative to such tax and deductions and the value of any exempt transactions.

The following shall also be added: the total value, less value-added tax, of the supplies of goods referred to in the second sentence of Article 8 (1) (a) and in Article 28 (b) (B) (1) effected in the territory of the country on which tax has become chargeable during the return period, where the place of departure of the dispatch or transport of the goods is situated within the territory of another Member State, and the total amount, less value-added tax, of the supplies of goods made within the territory of the country for which the taxable person has been designated as the person liable for the tax in accordance with Article 28c (E) (3) and under which the tax has become payable in the course of the period covered by the declaration.`,

In order to simplify the procedure for charging the tax and subject to the consultation provided for in Article 29, Member States may provide that, for certain transactions or for certain categories of taxable dealers, the taxable amount of supplies of goods subject to the special arrangements for taxing the margin shall be determined for each tax period during which the taxable dealer must submit the return referred to in Article 22 (4).

Member States which set at over three months the tax period for which taxable persons must submit the returns provided for in paragraph 4 may authorize such persons to submit recapitulative statements for the same period where those taxable persons meet the following three conditions:

The following shall also be added: the total value, less value added tax, of the supplies of goods referred to in the second sentence of Article 8 (1) (a) and in Article 28b (B) (1) effected within the territory of another Member State for which tax has become chargeable during the return period where the place of departure of the dispatch or transport of the goods is situated in the territory of the country,

However, for taxable persons who file the returns provided for in Article 22 (4) for quarterly tax periods, the Kingdom of Spain and the Italian Republic shall be authorized to provide that the right to deduction which has come into being which could, under Article 18 (1), be exercised in a given quarter, may not be exercised until the following quarter.

For the purposes of applying Article 2 (1) to transactions carried out by taxable persons whose annual turnover exceeds ECU 10 000 but who are exempted under Article 24 (2) of Directive 77/388/EEC and to the cases referred to in paragraph 2, Member States shall determine the VAT resources base from the returns to be made by taxable persons in accordance with Article 22 of that Directive or, where there is not return or the return does not contain the necessary information, from appropriate data such as other tax returns, professional accounts or complete statistical series.