VAT and other taxes and charges

VAT does not constitute eligible expenditure except where it is genuinely and definitively borne by the final beneficiary, or individual recipient within the aid schemes pursuant to Article 87 of the Treaty and in the case of aid granted by the bodies designated by the Member States.

VAT system

VAT on purchases

VAT number

VAT on sales

VAT on products

VAT on investments

VAT on products (D. 211).

VAT is recorded net in the ESA:

VAT and other taxes and charges

VAT is in general not applicable for:

VAT is recorded net in the sense that:

VAT and other turnover taxes

No VAT is applied on export and import.

No VAT on excise duties are applied to imports.

No VAT or exercise duties are applied to imports.

For the total economy, VAT is equal to the difference between total invoiced VAT and total deductible VAT.

VAT (value added tax) on transport services.

VAT collected during the accounting year on products sold.

VAT may be deductible, non-deductible or just not applicable:

VAT paid during the accounting year on the current purchase of goods and services.

VAT on products (D. 211) is, both for the whole economy and for individual industries and other users, calculated on a net basis and refers only to non-deductible VAT.

No VAT or excise duties are applied to trade which takes place within the context of cooperation agreements.

VAT paid during the accounting year on the purchase of capital goods (investments) (excluding non-deductible VAT in the case of holdings subject to the normal system during the transitional period) (1).

VAT and other taxes or charges within the conditions laid down in paragraph 4 of Rule No 7 of Regulation (EC) No 1685/2000.

VAT is recorded as being borne by purchasers, not sellers, and then only by those purchasers who are not able to deduct it.

Alternatively, it is also possible to define VAT on products as the sum of all non-deductible amounts which have to be paid by users.

The VAT system (serial number 400) to which the holding is subject is shown by the code number in the following list:

VAT and taxes that can be recovered from public authorities pursuant to the Protocol on the Privileges and Immunities of the European Communities or other similar agreements (Vienna Convention, headquarters agreements);

VAT does not constitute eligible expenditure except where it is genuinely and definitively borne by the final beneficiary, or individual recipient within the aid schemes pursuant to Article 87 of the Treaty and in the case of aid granted by the bodies designated by the Member States.

VAT does not constitute eligible expenditure except where it is genuinely and definitively borne by the final beneficiary, or final recipient within the aid schemes pursuant to Article 87 of the Treaty and in the case of aid granted by the bodies designated by the Member States.

Coverage of potential VAT costs

(2) As far as a Shareholder's contributions to construction costs and to operating costs are subject to VAT, this VAT due will be borne by the Contracting Party that levies the tax.

the percentage share of the United Kingdom in the sum of uncapped VAT assessment bases, and

The year of 2002 comprises the payment of VAT and excise duties from 1 February to the end of the year as a consequence of harmonisation of the budget year with the calendar year

(3) As far as a Shareholder's contributions to construction costs and to operating costs are not subject to VAT and this results in an exclusion from, or a reduction of, the Company's right to deduct or claim a refund of the VAT paid by the Company to third parties, this non-deductible VAT will be borne by the Contracting Party that levies the tax.

VAT which is recoverable, by whatever means, shall not be considered eligible even if it is not actually recovered by the Executing Agency.

(1) The Company shall be subject to the general regulations for value added tax (VAT) under German law.

Value added tax (VAT) shall be considered eligible expenditure only if it is genuinely and definitively borne by the Executing Agency.

The assessment base to be taken into account for this purpose shall not exceed 50% of GNI for each Member State, as defined in paragraph 7;

For the period 20072013 only, the rate of call of the VAT resource for Austria shall be fixed at 0,225%, for Germany at 0,15% and for the Netherlands and Sweden at 0,10%.

The total cost of the Project as estimated by the Bank is EUR 68 000 000 million (sixty eight million euro) including VAT, contingencies and interest during construction.

what the United Kingdom would have had to pay for the amounts financed by the resources referred to in Article 2(1)(b) and (c), if the uniform rate had been applied to non-capped VAT bases, and

(d) subtracting from the result under (c) the effects arising for the United Kingdom from the changeover to capped VAT and the payments referred to in Article 2(1)(c), namely the difference between:

(b) without prejudice to the second subparagraph of paragraph 4, the application of a uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules.

If, at the beginning of the financial year, the budget has not been adopted, the existing VAT and GNI rates of call shall remain applicable until the entry into force of the new rates.

(7) In the interests of transparency and simplicity, the European Council of 15 and 16 December 2005 concluded that the uniform rate of call of the Value Added Tax (VAT) resource shall be fixed at 0,30%.

For the year 2004, the harmonised VAT assessment base and the GNI (gross national income) base of each new Member State, referred to in Article 2(1)(c) and (d) of Council Decision 2000/597/EC, Euratom shall be equal to two thirds of the annual base.

Verify in each Project if the value added tax (VAT) can be recovered by the Executing Agency and to inform the Swiss authorities accordingly in the form of a declaration by the applicant as part of the Project documentation;