Reasoned opinion on the Nmwegian VAT representative scheme
|
|
- Sandra Black
- 8 years ago
- Views:
Transcription
1 DET KONGELIGE FINANSDEPARTEMENT Royal Ministry of Finance EFfA Surveillance Authority Rue Belliard Brussels, Belgium Your ref Ourref 08/2458 SL BN/MA V Date \\ Reasoned opinion on the Nmwegian VAT representative scheme Reference is made to previous correspondence, most recently the EFfA Surveillance Authority's ("the Authority") reasoned opinion dated 19 September 2012, and the Authority's letter of 6 November 2012 (case No 65608). l. Introduction 1.1. A brief summary of the reasoned opinion The Authority points out that it is settled case-law that all measures that prohibit or are lia ble to impede or render less attractive the exercise of the fundamental freedoms must be regarded as constituting restrictions to those freedoms. Thus, although taxation falls within the EEA States' competence, that competence must be exercised consistently with EEA law. The Authority also points out that the Court of J ustice of the European Union has stated that it is a restriction on the fundamental freedoms to require a non established tax payer to appoint a representative that is jointly liable for the payment of tax. Even though the Authority recognizes that Norway has a legitimate interest in ensuring the payment of VAT by non-established tax payers that provide services or seil goods in Norway, the Authority is of the opinion that Norway goes beyond what can be considered necessary to fight tax evasion. Norway could apply other, less restrictive measures to achieve that objective. Further on, the Authority draws the attention to the agreements Norway has concluded with 14 EEA States that provide for the mutual assistance in the collection of VAT and administrative assistance in the exchange of information concerning V AT. In the view of Postal address P.O Box 8008 Dep N Oslo, Norway Office address Akersg. 40 postmotta.k@fin.dep.no Telephone Org.no Tax Law Department Telephone /33 Telefax
2 the Authority those agreements entail provisions for mechanisms for the exchange of information and assistance in recovery of VAT sufficient for the purposes of checking and reviewing the necessary information and ensuring cross border recovery of V AT. The Authority consequently concludes that by requiring companies established in other EEA States to appoint a tax representative that is jointly lia ble for the payment of VAT in Norway for imported goods and services, when there exists an international instrument between Norway and the relevant EEA States pro vi ding for mutual administrative assistance in the exchange of information and the recovery of VAT, Norway has failed to ful:fill its obligation arising from Articles 11 and 36 of the Agreement on the European Economic Area. Norway is required to take the measures necessary to comply with the reasoned opinion within two months following noti:fication thereof. A deadline extension is granted until15 J anuary A summary of the Nmwegian Govemment's position VAT is o ne of the main sources of in come in the Norwegian State budget. It is therefore of great importance to have effective legal instruments to ensure that VAT is paid in accordance with national rules and regulations. The Norwegian Government recognizes that the current VAT representative scheme in some aspect may seem cumbersome and outdated. In light of this, the Norwegian Government suggests a two-step approach consisting of immediate solutions and a long term development of a modern VAT system for non-established businesses operating in Norway. As an immediate solution, the Ministry of Finance will suggest a removal of the joint and severalliability for the VAT representatives which represent non-established businesses domiciled in EEA States with which Norway has concluded mutual and administrative assistance agreements. The Ministry will also suggest a removal of the requirement for the sales documents to be sent through the representative for all nonestablished businesses. The Ministry intends to have the proposals implementing the immediate solutions ready as soon as possible, and at the latest for the next Revised National Budget process, i.e. spring Furthermore, the Mini stry will intensify the current revision of the Norwegian VAT Act concerning registration for VAT purposes for non-established businesses, with a view to create a hetter and a more simple system. 2. Legal background 2.1. Notwegian legislation applicable VAT representative scheme Page2
3 Norway applies a VAT system in man y ways similar to EU's VAT system as it is laid down in Directive 2006/112/EC. However, secondary legislation in EU in this area is not a part of the EEA Agreement. Tims, Norway is a "third country" in relation to this legislation. According to the Norwegian VAT Act No. 58 of 19 June 2009 ("the VAT Act"), VAT is levied on all domestic supplies of goods and services, imports and deemed supply, unless expressly exempted. All taxable persons, either domiciled in Norway or domiciled abroad, engaged in business activities in Norway and whose annual turn over from domestic supplies of taxable goods and services exceeds NOK during a 12 month period, are obligated to register for VAT in Norway, see VAT Act Section 2-1 paragraph l. A non-established taxable person engaged in business activities in Norway and whose turn over from domestic supplies of taxable goods and services exceeds NOK over a 12 month period, must register for VAT through a representative. By such registration, the foreign non-established business basically has the same rights and obligations as established taxable persons have. Registration through a VAT representative imposes requirements on both the nonestablished taxable person and on the VAT representative. The foreign business and the representative are jointly and severally liable for the payment of VAT (although VAT debt initially will be collected from the foreign business). Further, the sales documents (invoices) for goods and services supplied by the non-established taxable person in Norway ought to be submitted through the representative. The V AT representative and the non-established taxable person also have regulations to adhere to regarding bookkeeping Arrangements for mutual administrative assistance in tax matters Norway has concluded agreements concerning mutual and administrative assistance in the exchange of information and on recovery ofvatwith 15 other EEA States 1. It is therefore not correct as informed in our previous correspondence that the number is 16. The agreements are based on either the Council of Europe/OECD's Convention on Mutual Administrative Assistance in Tax Matters or on the OECD Model Tax convention on Income and Capita!. The conventions provide for a wide range of tools for cross-border tax co-operation including exchange of information, multilateral simultaneous tax examinations, service of documents, and cross-border assistance in tax collection. 1 Belgium, Denmark, Finland, France, Iceland, Italy, the Netherlands, Poland, Portugal, Slovenia, Spain, Sweden, Great Britain, Czech Republic and Malta (sign ed, but not ratified). Page3
4 Norway has also concluded a multilateral agreement, the Nordic Mutual Assistance Convention on mutual administrative assistance in tax matters, with Sweden, Denmark2, Finland and Iceland. The Nordic Mutual Assistance Agreement has rules and procedures with regards to the service of documents, the supply of information in tax matters such as the exchange of information, spontaneously or upon request, the collection of tax and the recovery of tax. The majority of the rules and procedures laid down by the Convention on Mutual Administrative Assistance seem similar to the rules and procedures laid down by the Nordic Mutual Assistance Agreement, i.e. provisions on information exchange (on request and without prior request), simultaneous tax examinations, assistance in recovery of tax claims, service of documents and secrecy. Certain provisions in the Convention on Mutual Administrative Assistance though, might seem to provide for a wider co-operation than the similar provisions in the Nordic Mutual Assistance Agreement, and vice versa Relevant EU law EU's VAT Directive Directive 2006/112/EC on the common system of value added tax (''V AT Directive") is not EEA relevant, and has not been incorporated into the EEA Agreement. In respect of this legislation Norway is regarded as a "third country". Because Norway applies a VAT system in many ways similar to EU's VAT system as it is laid down in Directive 2006/112/EC, the VAT Directive is however interesting to examine and to compare with the VAT system in Norway. According to Art. 204 of the VAT Directive, the appointment of a tax representative is not a requirement, but an option for taxable persons not established in the Member State in which the VAT is due. However, if the Member State in which the VAT is due has no legal instruments relating to mutual assistance as provided for in Directive 76/308/EC and Regulation (EC) No 1798/2003, an obligation to appoint a tax representative that is liable for the payment ofvatmay be imposed on the taxable person. The newly adopted Directive 2010/24/EU on mutual assistance for the recovery of claims relating to taxes (entered into force as of l January 2013) and Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax (entered into force as of l January 2012) repeal Directive 76/308/EC and Regulation (EC) No 1798/2003, respectively. Below we will focus on Directive 2010/24/EU and Regulation (EU) No 904/ In conjunction with the local Government of the Faroe Islands and the local Government of Greenland. Page4
5 The EU arrangements for mutual and administrative assistance in tax matters between Member States Directive 2010/24/EU and Regulation (EU) No 904/2010 modernize and extend the rules and procedures for recovery ofvatin Member States, and the cooperation and exchange of information between tax administrations within the EU (e.g. rules to combat VAT fraud and to protect VAT revenue). Regulation (EU) No 904/2010 lays down rules and procedures that enable the competent authorities of Member States to cooperate and to exchange with each other any information that may help to effect a correct assessment of V AT, monitor the correct application of VAT, particularly on intra-community transactions, and combat VAT fraud. Further, according to the Regulation the competent authorities are to assist in the protection of VAT revenue in all Member States. Directive 2010/24/EU concerns mutual assistance for the recovery of claims relating to taxes, du ties and other measures. The Directive lays down rules and procedures for mutual assistance between Member States for the recovery of each other's claims and those of the EU with respect to certain taxes and other measures. Further, in order to cope with the increase in assistance requests and to deliver results that are more efficient and effective, the scope of mutual assistance for recovery of claims is extended by the Directive. The Directive also lays down a general obligation to communicate requests and documents in a digital form and via an electronic network. Further, the Commission Regulation (EU) No 1189/201llays down additional and detailed implementing rules in relation to certain provisions of Directive 2010/24/EU, and is directly applicable in all Member States. 3. The legal framework within the EU and the legal framework available to the Norwegian authorities regarding information exchange and VAT recovery 3.1. Introduction During the package meeting in Oslo the Authority' s representatives explained that it would be helpful if Norway could explain how the Norwegian framework for administrative assistance in the exchange of information and recovery of VAT differs from the legal framework within the European Union. Thus, the Norwegian Government has in chapters 3.2 and 3.3 listed in more detail the most important legal mechanisms laid down by the legal framework within the EU which are not available to the Norwegian authorities in the agreements that Norway has concluded with certain EEAStates Exchange of information Below we have listed the most important legal mechanisms laid down by Regulation (EU) No 904/2010 which are not available to the Norwegian authorities in relation to EEA States with which an agreement on information exchange has been concluded: Page5
6 - The rules and procedures laid down by the Regulation are all based on operational communication by electronic means, see e.g. Chapters I, Ill, IV, V, IX, XI, XII and XV. - The Regulation hasjixed time limits for providing information; see e.g. Chapter 2, Articles where time limits such as "maximum period of one month" and "no later than three months" are used. - The Regulation has rules and procedures on how the competent authority receiving the information requested is to pro vide feedback as soon as possible to the authority it may concern, see Chapter IV. - In Chapter V of the Regulation there are rules and procedures on the storage and exchange of specijic information. The Chapter contains i.e. rules on how the information should be stored in an electronic system and available for at least five years and how the information should be kept up to date so that it is accurate and complete. Every Member State must grant the competent authority of any other Member State automated access to this information. In Chapter X of the Regulation there are rules and procedures regarding the EUROFISC network. Through the network national officials can detect and combat new cases of cross-border VAT fraud. Chapter XIII of the Regulation concerns the bond that exists between the different Member States and the Commission when it comes to evaluating and improving the arrangements for administrative cooperation provided for in the Regulation. The Commission has an independent ro le in collecting and communicating any information which may enable the Member States to combat fraud in the field of VAT as soon as it obtains such information. Chapter XIV of the Regulation lays down rules and procedures on how the competent authorities in a Member State can provide information obtained in accordance with this Regulation to a third country provided that certain conditions are met Recovery ofvat Below we have listed the most important legal mechanisms laid down by Directive 2010/24/EU (cf. Regulation (EU) No 1189/2011) which are not available to the Norwegian authorities in relation to EEA States with which an agreement on recovery ofvathas been concluded: - The rules and procedures in the Directive are, as in Regulation (EU) No 904/2010, based on operational communication by electronic means, i.e. the CCN/CSI network. Further, the Directive lays down a general obligation to communicate requests and documents in a digital form and via an electronic network, and with precise rules on the u se of languages for requests and documents. - According to Chapter I, Art. 4 of the Directive, each Member State shall designate a central liaison office which shall have principal responsibility for contacts with other Member States in the :field of mutual assistance covered by the Directive. The central liaison office may also be designated as responsible for contacts with Page6
7 the Commission. Further, the Directive states that every communication shall be sent by or with the agreement of the central liaison office to ensure effectiveness of communication. - In Chapter Ill, Articles 8 and 9 of the Directive there are rules and procedures on assistance for the notijication of documents to the addressee, and the means for that notijication. Rules and procedures in Chapter IV, Articles 14, 16, 17 and 19 of the Directive respectively concerning disputes, request for precautionary measures, rules governing the request for precautionary measures and questions on limitation. - Chapter VI, Art. 27 of the Directive lays down rules and procedures for the Member States to report to the Commission annually, i.e. of the num ber of requests for recovery and the amounts recovered. The Commission has an independent ro le in evaluating the provisions under the Directive, as to improve the functioning of the Directive. 4. The Norwegian Govemment's assessment 4.1. Fundamental reasons for having a scheme which in a su:fficient way ensures the payment of VAT by non-established businesses In the reasoned opinion, the Authority recognizes that Norway has a legitimate interest in ensuring the payment of VAT by non-established businesses. The Norwegian Government shares this assessment; VAT is one of the Norwegian State 's main sources of income, representing about% of the central government's tax revenue. Thus, the collection of VAT is a very important part of the Norwegian tax system. For businesses operating in Norway without being established here, there are challenges regarding control, penalties and collection of V AT. As the Norwegian authorities have limited jurisdiction over non-established businesses operating in Norway, it is important to have effective legal instruments to en sure that VAT is paid in accordance with the national rules and regulations. Further, various types ofvatfraud, e.g. missing trader fraud, are particularly damaging to public :finances, and constitute a big problem for the authorities.3 Combating different types ofvatfraud, without creating unnecessary administrative burdens for legitimate trade and businesses, is an important task for the Norwegian authorities. As shown above, combating VAT fraud is also emphasized throughout the entire European Union; The newly adopted Directive 2010/24/EU and Regulation (EU) No 904/2010 are sought out to modernize, and extend, the rules and procedures for recovery and information exchange regarding VAT. In our view it is also important to take into consideration that EU has a common, highly harmonized, system of value added tax without an y intern al borders between the 27 3 See Communication from the Comission to the European Parliament, the Council and the European Economic and Social Committee on the future of VAT of 6 December Page7
8 Member States. Further, as demonstrated above, EU has a modem and sophisticated system based on automatic information exchange and effective rules for recovery of VAT and other taxes between Member States. These rules are adopted unanimously by EU countries and apply either directly (regulations) or by implementation (directives) in all Member States. This allows the EU to have fewer safeguards at nationallevel. In respect of this legislation Norway is re gard ed as a "third country". Additionally, the presentation above shows that Norway has not concluded comprehensive mutual assistance agreements comparable to the legal framework existing within the EU. For instance, the tax amount registered requested based on the agreements Norway has concluded with certain EEA States in 2010 was approximately NOK , and in 2011 it was approximately NOK The amount recovered in relation to the outstanding amount was approximately lo percent in 2010, and approximately 8 percent in These circumstances illustrate the need to retain the obligatory requirement of a VAT representative for the time being. In this con text we would also like to point out that, according to our information, EU countries such as Bulgaria, Estonia, Greece, Cyprus, Lithuania and Romania all require a VAT representative for businesses domiciled in a third country (i.e. Norway). Moreover, in addition to registering through a VAT representative, Luxembourg, for instance, also requires a bank guarantee from the non-established taxable person domiciled in a third country. Additionally, Bulgaria and Cyprus are examples of EU countries where the non-established taxable person must acquire either a bank guarantee or joint and severalliability with the VAT representative. In light of the a bo ve, the Norwegian Government is therefore of the opinion that it is justified to have a scheme which in a sufficient way ensures the payment of VAT by non-established taxable persons The need for a modemization of the current VAT representative scheme Before l May 1977, foreign non-established businesses were not allowed registration for VAT purposes in Norway. This led to unfortunate effects such as instances of double-taxation and competitive disadvantages for Norwegian businesses who were under the obligation to calculate and pay VAT on their sale of (equivalent) goods and services. The current VAT representative scheme therefore came in to force on l May 1977, allowing Norwegian authorities to secure oversight, compliance and payment of VAT, whilst also allowing the non-established businesses to register for VAT purposes in Norway. 4 Outstanding amounts may include amounts from previous years. Page8
9 The Norwegian Government recognize that the current VAT representative scheme with, inter alia, its obligation to submit all sales documents (invoices) for sales of goods and services through the VAT representative, might seem cumbersome and outdated. In light of the above, and as also stated in our previous correspondence, the rules regarding VAT representatives are currently under revision by the Norwegian Tax Authorities. The working group that has been evaluating the current VAT representative scheme has presented the Mini stry of Finance with an extensive (nonofficial) internal report which requires further work, and has the potential of constituting signi:ficant changes to the Norwegian VAT Act. Based on our need to have effective legal instruments to ensure that V AT is paid in accordance with the national rules and regulations, and in light of the current evaluation process of the VAT representative scheme, as well as this reasoned opinion, the Norwegian Government suggests a two-step approach consisting of immediate solutions and a long term development of a modem VAT system for non-established businesses operating in Norway A two-step approach for modernizing the current VAT representative scheme and the time frame for the implementation of the new policies Immediate solutions According to the VAT Act Section 11-1 paragraph 3, the non-established business and the representative are jointly and severally liable for the payment of V AT, although the VAT debt initially will be collected from the non-established business. As mentioned above, this requirement has been regarded as important to the Norwegian authorities due to considerable challenges regarding control, penalties and collection of V AT from non-established businesses. Thus, the requirement has a preventive role, serving as a safeguard for the authorities. N evertheless, taking in to consideration the reasoned opinion in the case, and the fact that the requirement of joint and severalliability seems to constitute a burden and a cost for the non-established businesses, the Norwegian Government has decided to remove this requirement for all non-established businesses domiciled in an EEA State with which Norway has concluded an agreement providing for mutual administrative assistance in the exchange of information and the recovery ofvat. Further, according to Regulation No 1540 of 15 December 2009 on value added tax (Forskrijt om merverdiavgift), Section paragraph l the sales documents (invoices) for goods and services supplied by a non-established taxable person in Norway shall be submitted through the V AT representative. The representative ought to enter his own name and address on the sales document, the non-established taxable person' s organization num ber followed by the letters "MVA", and the amount of VAT (output tax) for the payment. Even though the tax authorities are authorized to waive the requirement in the first paragraph in case of "special Page9
10 circumstances", the exemptions have, according to administrative practices, been reserved for the cases where it is not practical to send sales documentation through the representative, e.g. foreign passenger transport. As also stated above, the Norwegian Government's view is that the requirement to submit the sales documents for goods and services through the VAT representative seems outdated.the requirement has also a speci:fic cost side for the non-established businesses as the representative often is paid on an hourly basis for stamping of invoices etc. On these grounds, the Norwegian Government has decided to rem o ve this requirement as well, for all non-established businesses. The timeframe for both of the solutions presented above is to have a proposal ready as soon as possible. According to the Norwegian regulations regarding Norwegian legislative process amendments, a matter needs to be sent on a public hearing for a period of at least six weeks. Consequently, the Norwegian Government intends to have the proposals implementing the immediate solutions put before the Parliament at the latest for the forthcoming Revised National Budget process, i.e. spring The long tenn development of a modem VAT system for nonestablished businesses operating in Norway As there are challenges regarding con tro l, penalties and collection of VAT for nonestablished businesses, as well as general challenges regarding various types of VAT fraud and avoidance, the Norwegian authorities want to make sure that the new long term solution for non-established businesses constitutes a well founded alternative for both the authorities, and the non-established taxable persons. As explained before, a revision of the current VAT representative scheme entails further work and will constitute signi:ficant changes to the Norwegian VAT Act. As Norwegian authorities wish to en sure the effectiveness of fiscal supervision and the compliance and recovery of VAT claims, as well as to implement an easy and modern system for registration for VAT purposes for non-established business, we will need some time to assess the legal and technical aspects. At this time, it is regrettably, difficult to indicate a speci:fic time frame for the completion of this revision. Nevertheless, we would like to emphasize that we have taken into account the Authority's reasoned opinion, and that we will intensify and prioritize the work regarding a complete revision of the current VAT representative scheme. As a part of this prioritization, the Ministry of Finance will as soon as possible, and at the latest for the forthcoming Revised National Budget process (i.e. spring 2013), inform the Norwegian Parliament on the further pro gress of this revision. 5. Conclusion The Norwegian Government recognises the need to implement changes to the current VAT representative scheme. Accordingly, we suggest a two-step approach consisting of Page 10
11 immediate solutions and a long term development of a modern VAT system for nonestablished businesses operating in Norway. As an immediate solution, the Ministry of Finance will suggest a rem oval of joint and severalliability for the VAT representatives representing non-established businesses domiciled in States with which Norway has concluded mutual and administrative assistance agreements. Secondly, the Ministry of Finance will suggest a removal of the requirement for the sales documents to be sent through the representative for all nonestablished businesses. The Ministry of Finance in ten ds to have the proposals implementing the immediate solutions ready as soon as possible, and at the latest for the next Revised National Budget process, i.e. spring Furthermore, the Ministry of Finance will intensify the current extensive revision of the Norwegian VAT Act conceming registration for VAT purposes for non-established businesses. W e will keep the Authority informed on the processes outlined a bo ve. If you have an y questions, please do not hesitate to contact us. Yo~r~ ~rlande Deputy Director General ~ljo-aa...- ~v\c. Biljada N edimovic Higher Executive Officer Page 11
- Assessment of the application by Member States of European Union VAT provisions with particular relevance to the Mini One Stop Shop (MOSS) -
- Assessment of the application by Member States of European Union VAT provisions with particular relevance to the Mini One Stop Shop (MOSS) - BACKGROUND The information available on this website relates
More informationCENTRAL BANK OF CYPRUS
APPENDIX 2 NOTIFICATION BY A BANK INCORPORATED IN CYPRUS, WHICH WISHES TO PROVIDE SERVICES, ON A CROSS BORDER BASIS, IN OTHER EUROPEAN UNION (E.U.) MEMBER STATES IN ACCORDANCE WITH ARTICLE (28) OF THE
More informationConsultation on the future of European Insolvency Law
Consultation on the future of European Insolvency Law The Commission has put the revision of the Insolvency Regulation in its Work Programme for 2012. The revision is one of the measures in the field of
More informationCABINET OFFICE THE CIVIL SERVICE NATIONALITY RULES
ANNEX A CABINET OFFICE THE CIVIL SERVICE NATIONALITY RULES Introduction The Civil Service Nationality Rules concern eligibility for employment in the Civil Service on the grounds of nationality and must
More informationThe Act imposes foreign exchange restrictions, i.e. performance of certain actions requires a relevant foreign exchange permit.
RESPONSIBILITIES OF THE NATIONAL BANK OF POLAND RESULTING FROM THE FOREIGN EXCHANGE ACT 1. FOREIGN EXCHANGE PROVISIONS Foreign exchange regulations, which constitute part of the financial legislation,
More informationNetherlands. Croatia. Malta. Slovenia. Greece. Czech Republic. Portugal. Compulsory. households actual. social contributions.
Structure and development of tax revenues Table EL.: Revenue (% of GDP) 2004 2005 2006 2007 2008 2009 200 20 202 203 I. Indirect taxes : : 2.3 2.7 2.7.8 2.6 3.5 3. 3.4 VAT : : 6.8 7. 7.0 6.3 7. 7.2 7.
More informationREPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL
EUROPEAN COMMISSION Brussels, 25.9.2014 COM(2014) 592 final REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the implementation in the period from 4 December 2011 until 31 December
More informationDefinition of Public Interest Entities (PIEs) in Europe
Definition of Public Interest Entities (PIEs) in Europe FEE Survey October 2014 This document has been prepared by FEE to the best of its knowledge and ability to ensure that it is accurate and complete.
More informationInformation on insurance tax and fire protection tax for EU/EEA insurers
Information on insurance tax and fire protection tax for EU/EEA insurers I. General This leaflet is intended for all insurers and authorised agents located in the EU/EEA area who are established outside
More informationPlanned Healthcare in Europe for Lothian residents
Planned Healthcare in Europe for Lothian residents Introduction This leaflet explains what funding you may be entitled to if you normally live in Lothian (Edinburgh, West Lothian, Midlothian and East Lothian
More informationARE THE POINTS OF SINGLE CONTACT TRULY MAKING THINGS EASIER FOR EUROPEAN COMPANIES?
ARE THE POINTS OF SINGLE CONTACT TRULY MAKING THINGS EASIER FOR EUROPEAN COMPANIES? SERVICES DIRECTIVE IMPLEMENTATION REPORT NOVEMBER 2011 EUROPEAN COMPANIES WANT WELL-FUNCTIONING POINTS OF SINGLE CONTACT
More informationThe coordination of healthcare in Europe
The coordination of healthcare in Europe Rights of insured persons and their family members under Regulations (EC) No 883/2004 and (EC) No 987/2009 Social Europe European Commission The coordination of
More informationERASMUS+ MASTER LOANS
ERASMUS+ MASTER LOANS Erasmus+ Master Loan: opening up access to more affordable lending for cross-border studies The Erasmus+ programme makes it possible for students who want to take a full Masters level
More informationERASMUS+ MASTER LOANS
Ref. Ares(2015)660570-17/02/2015 ERASMUS+ MASTER LOANS Erasmus+ Master Loan: opening up access to more affordable lending for cross-border studies The Erasmus+ programme makes it possible for students
More informationCar tax refund on export
Car tax customer bulletin 13 Car tax refund on export www.tulli.fi 1 January 2015 Replaces the bulletin from August 2014 Car tax refund on export This bulletin applies to getting refund on export if a
More informationInformation on the import VAT collection in the Member States. Based on a study carried out by Deloitte and Copenhagen Economics
Information on the import VAT collection in the Member States Based on a study carried out by Deloitte and Copenhagen Economics July 6, 2011 1. Data collection phase 1.1 Qualitative data on import VAT
More informationSummary of Data Protection Requirements When transferring Data Outside the UK End Users
Summary of Data Protection Requirements When transferring Data Outside the UK End Users 14 May 2010 Background to transfers of the Data outside the UK Data can be transferred in a couple of ways in relation
More information1. Perception of the Bancruptcy System... 2. 2. Perception of In-court Reorganisation... 4
Bankruptcy Systems and In-court Reorganisation of Firms, 2010 Content: 1. Perception of the Bancruptcy System... 2 2. Perception of In-court Reorganisation... 4 3. Perception of Creditor Committees, Fast
More information2 ND CALL FOR PROPOSALS 27 October 2008 30 January 2009
2 ND CALL FOR PROPOSALS 27 October 2008 30 January 2009 1. INTRODUCTION Authorities and stakeholders at local and regional level have a vital role to play in the achievement of the EU s strategies for
More informationSummary of facts on the legal guaranty of conformity and commercial warranties
Summary of facts on the legal guaranty of conformity and commercial warranties Main legal sources: Directive 1999/44/EC on sale of consumer goods and associated guarantees and Directive 2011/83/EU on consumer
More informationFEDERATION EUROPEENNE DE LA MANUTENTION Product Group. industrial trucks. A brief guide for identification of noncompliant. - Exhaust Emission -
FEDERATION EUROPEENNE DE LA MANUTENTION Product Group Industrial Trucks FEM A brief guide for identification of noncompliant industrial trucks 11.2010 (E) - Exhaust Emission - I n d e x 1 Introduction...
More informationCASH BENEFITS IN RESPECT OF SICKNESS AND MATERNITY SUBJECT TO EU COORDINATION
CASH BENEFITS IN RESPECT OF SICKNESS AND MATERNITY SUBJECT TO EU COORDINATION Z a k ł a d U b e z p i e c z e ń S p o ł e c z n y c h The scope and purpose of benefits coordination The EU coordination
More informationCOMMUNICATION FROM THE COMMISSION
EUROPEAN COMMISSION Brussels, 17.9.2014 C(2014) 6767 final COMMUNICATION FROM THE COMMISSION Updating of data used to calculate lump sum and penalty payments to be proposed by the Commission to the Court
More informationGeneral information about the bank
GENERAL LIST OF PRICES AND SERVICES May 2014 General information about the bank I. Bank name and address Varengold Bank AG Große Elbstraße 27 22767 Hamburg Also referred to as "Varengold" or "bank" in
More informationApplying for Pension from Abroad. Did you know that you can apply for a pension even for work you did abroad in the 1960s?
Applying for Pension from Abroad Did you know that you can apply for a pension even for work you did abroad in the 1960s? The Finnish Centre for Pensions is at your service when you apply for a pension
More informationInformation concerning Terms and Conditions of Provision of Payment Services by Citibank Europe plc, pobočka zahraničnej banky
Information concerning Terms and Conditions of Provision of Payment Services by Citibank Europe plc, pobočka zahraničnej banky I. Introductory Provisions 1. This Information concerning Terms and Conditions
More informationContract Work in Switzerland. A Brief Guide
Contract Work in Switzerland. A Brief Guide Introduction to Swissroll There are approximately 1,000,000 foreign employees in Switzerland, 25% of which commute from outside the country. Swissroll are registered
More informationTowards a Single Market for Occupational Pensions Without Tax Obstacles
Towards a Single Market for Occupational Pensions Without Tax Obstacles May 25 9:00 AM 9:45 AM Peter Schonewille, European Commission, DG TAXUD/E/3 Competence Centre for Pension Research, University of
More informationInternational Compliance
YOUR FREE COPY - NEW - Additional countries outside European Union LEGAL WHITE PAPER International Compliance Legal requirements international einvoicing European Union & Selected Countries Worldwide International
More informationERASMUS FOR YOUNG ENTREPRENEURS : A NEW EXCHANGE PROGRAMME
PRESS DOSSIER INDEX PRESS DOSSIER...1 INDEX...2 ERASMUS FOR YOUNG ENTREPRENEURS : A NEW EXCHANGE PROGRAMME...3 WHO CAN PARTICIPATE?...5 WHAT BENEFITS AND FOR WHOM?...6 HOW DOES IT WORK? STRUCTURE AND IMPLEMENTATION...7
More informationSEPA. Changes in the Payment System Implementation of the European SEPA Regulations for Kuna and Euro Payments
SEPA Changes in the Payment System Implementation of the European SEPA Regulations for Kuna and Euro Payments SEPA The Single Euro Payments Area (SEPA) stands for a European Union (EU) payments integration
More informationThe Tax Burden of Typical Workers in the EU 27 2013 Edition
(Cover page) The Tax Burden of Typical Workers in the EU 27 2013 Edition James Rogers & Cécile Philippe May 2013 Data provided by NEW DIRECTION Page 1 of 16 The Tax Burden of Typical Workers in the EU
More informationThe Tax Burden of Typical Workers in the EU 28 2014 Edition. James Rogers & Cécile Philippe May 2014. (Cover page) Data provided by
(Cover page) The Tax Burden of Typical Workers in the EU 28 2014 Edition NEW DIRECTION Page 1 of 17 James Rogers & Cécile Philippe May 2014 New Direction aims to help shift the EU onto a different course
More informationGreece Country Profile
Greece Country Profile EU Tax Centre March 2013 Key factors for efficient cross-border tax planning involving Greece EU Member State Double Tax Treaties With: Albania Estonia Lithuania Serbia Armenia Finland
More informationOPINION OF THE EUROPEAN CENTRAL BANK
EN ECB-PUBLIC OPINION OF THE EUROPEAN CENTRAL BANK of 2 October 2012 on preparations and legal amendments required for the introduction of the euro (CON/2012/73) Introduction and legal basis On 20 July
More informationThis factsheet contains help and information for financial advisers who wish to advise their clients who live in Europe.
Financial Conduct Authority Factsheet No.025 Investment advisers Passporting This factsheet contains help and information for financial advisers who wish to advise their clients who live in Europe. Introduction
More informationThe Tax Burden of Typical Workers in the EU 27
The Tax Burden of Typical Workers in the EU 27 James Rogers Cécile Philippe Institut Économique Molinari, Paris-Bruxelles TABLE OF CONTENTS Objective of the Study 2 Study Interest 2 Main Results 3 Definitions
More informationEXTRATERRITORIAL ENFORCEMENT OF TAX LAWS
EXTRATERRITORIAL ENFORCEMENT OF TAX LAWS Rita Correia da Cunha 1- ABSTRACT Extraterritorial enforcement of tax laws refers to the attempt of states to collect revenue beyond their territories. It is a
More informationValue added tax on financial services 1
Value added tax on financial services 1 1. Background Financial services are exempted from value added tax. Proposition No. 1 (2012 2013) to the Storting; Bill and Draft Resolution on Taxes, discussed
More informationVAT Refunds Irrecoverable Tax A Country by Country Detailed Guide
VAT Refunds Irrecoverable Tax A Country by Country Detailed Guide EC VAT refunds Irrecoverable Tax VAT incurred in other EC Member States may be recovered in certain circumstances. However, some claims
More informationEmployee eligibility to work in the UK
Employee eligibility to work in the UK This document details legal requirements that apply to ALL new members of staff All employers in the UK are legally bound to comply with the Asylum and Immigration
More informationORDER to promulgate the Act on Prevention of Late Payment (ZPreZP)
Legal notice All effort has been made to ensure the accuracy of this translation, which is based on the original Slovenian text. All translations of this kind may, nevertheless, be subject to a certain
More informationORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT
2 OECD RECOMMENDATION OF THE COUNCIL ON THE PROTECTION OF CRITICAL INFORMATION INFRASTRUCTURES ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT The OECD is a unique forum where the governments of
More informationLATVIAN CONSTRUCTION COMPANIES DOING BUSINESS IN NORWAY
LATVIAN CONSTRUCTION COMPANIES DOING BUSINESS IN NORWAY RIGA, FEBRUARY 4, 2014 JENS LIENG & MARTIN WIKBORG Page 1 VISMA The leading provider of business software and services (BPO) in the Nordic More than
More informationOperational Companies VAT Indirect Taxes. Why Luxembourg: VAT advantages for commercial companies*
Operational Companies VAT Indirect Taxes Why : VAT advantages for commercial companies* Why : VAT advantages for commercial companies as an international decision-making, financing or distribution hub:
More informationInternational ACH: Payment Gateway to Europe
International ACH: Payment Gateway to Europe Treasury Symposium St. Petersburg Florida Tuesday, January 27 Concurrent Session 16 10:15am 11:30am International ACH: Payment Gateway to Europe Presenters:
More informationMALTA TRADING COMPANIES IN MALTA
MALTA TRADING COMPANIES IN MALTA Trading companies in Malta 1. An effective jurisdiction for international trading operations 410.000 MALTA GMT +1 Located in the heart of the Mediterranean, Malta has always
More informationRULES FOR THE REIMBURSEMENT OF TRAVEL AND SUBSISTENCE EXPENSES FOR EXCHANGE OF OFFICIALS
EUROPEAN COMMISSION CONSUMERS, HEALTH AND FOOD EXECUTIVE AGENCY Consumers and Food Safety Unit RULES FOR THE REIMBURSEMENT OF TRAVEL AND SUBSISTENCE EXPENSES FOR EXCHANGE OF OFFICIALS CONSUMER PROGRAMME
More informationElectricity and natural gas price statistics 1
Electricity and natural gas price statistics 1 Source: Statistics Explained (http://epp.eurostat.ec.europa.eu/statistics_explained/) - 21/11/2011-09:11:44 Electricity and natural gas price statistics Data
More informationWaste. Copenhagen, 3 rd September 2014. Almut Reichel Project Manager Sustainable consumption and production & waste, European Environment Agency
Waste Copenhagen, 3 rd September 2014 Almut Reichel Project Manager Sustainable consumption and production & waste, European Environment Agency Waste and material resources MAWP Strategic Area 1.9 Objective
More informationNotes to help you apply for VAT registration checklist where to send your application Glossary About Corporate body the business
Notes to help you apply for VAT registration These notes will help you answer questions on form VAT1 Application for registration. The notes are numbered to correspond with the questions on the form. If
More informationANNEX VI { 1 } SOCIAL SECURITY
12.12.2015 - EEA AGREEMENT - ANNEX VI p. 1 ANNEX VI { 1 } SOCIAL SECURITY INTRODUCTION When the acts referred to in this Annex contain notions or refer to procedures which are specific to the Community
More informationInternational Hints and Tips
International Hints and Tips Content Q: What is the cut off time for processing International payments? A: International payments must be submitted and fully approved within the cut off time indicated
More informationARE YOU A EUROPEAN CITIZEN LIVING IN BELGIUM? Come and vote for the European Parliament on 25 May 2014!
ARE YOU A EUROPEAN CITIZEN LIVING IN BELGIUM? Come and vote for the European Parliament on 25 May 2014! 1 WHO IS ENTITLED TO VOTE ON 25 MAY 2014? In order to take part in this election as a European citizen,
More informationCombating Tax Evasion through Transparency and Exchange of Information
Combating Tax Evasion through Transparency and Exchange of Information BSEC 23 November 2012 Simon Knott Global Forum Secretariat OECD What s at stake NO LEVEL PLAYING FIELD tax fraud and evasion lack
More informationCustoms and tax treatment of gifts received from outside Finland
www.tulli.fi Customer Bulletin nr 10 Customs and tax treatment of gifts received from outside Finland July 2015 replaces bulletin January 2013 Customs and tax treatment of gifts received from outside Finland
More informationSURVEY ON THE TRAINING OF GENERAL CARE NURSES IN THE EUROPEAN UNION. The current minimum training requirements for general care nurses
SURVEY ON THE TRAINING OF GENERAL CARE NURSES IN THE EUROPEAN UNION This survey serves as a background document for the discussion of the Commission's legislative proposal to modernize the minimum requirements
More informationProposal for a COUNCIL REGULATION (EU) implementing enhanced cooperation in the area of the law applicable to divorce and legal separation
EUROPEAN COMMISSION Proposal for a Brussels, 24.3.2010 COM(2010) 105 final 2010/0067 (CNS) C7-0315/10 COUNCIL REGULATION (EU) implementing enhanced cooperation in the area of the law applicable to divorce
More informationCredit transfer to Customer account with AS "Meridian Trade Bank" EUR, USD free of charge * - 4.1.2. Other countries currency information in the Bank
Pricelist for individuals residents of Latvia SERVICES 4. TRANSFERS In the Bank PRICE LIST IN EUR Using «MultiNet» 4.1. 4.1.1. Credit transfer to Customer account with EUR, USD free of charge * 4.1.2.
More informationCentral Securities Depository Regulation
Central Securities Depository Regulation Alignment of T+2 Settlement Period Central Securities Depository Regulation Alignment of T+2 Settlement Period The European Commission has proposed new legislation
More informationCOUNCIL OF THE EUROPEAN UNION. Brussels, 2 May 2011 9564/11. Interinstitutional File: 2010/0210 (COD)
COUNCIL OF THE EUROPEAN UNION Brussels, 2 May 2011 Interinstitutional File: 2010/0210 (COD) 9564/11 SOC 372 MIGR 99 CODEC 714 DRS 64 WTO 187 SERVICES 66 NOTE from: Council General Secretariat to: Delegations
More informationStatus Review of End-User Price Regulation as of 1 January 2010 Ref: E10-CEM-34-03 8 September 2010
Status Review of End-User Price Regulation as of January 00 Ref: E0-CEM-34-03 8 September 00 Council of European Energy Regulators ASBL 8 rue le Titien, 000 Bruxelles Arrondissement judiciaire de Bruxelles
More informationHow To Calculate Tax Burden In European Union
The Tax Burden of Typical Workers in the EU 28 2015 James Rogers Cécile Philippe Institut Économique Molinari, Paris Bruxelles TABLE OF CONTENTS Abstract 2 Background 2 Main Results 3 On average, a respite
More informationEU Data Protection Directive and U.S. Safe Harbor Framework: An Employer Update. By Stephen H. LaCount, Esq.
EU Data Protection Directive and U.S. Safe Harbor Framework: An Employer Update By Stephen H. LaCount, Esq. Overview The European Union Data Protection Directive 95/46/EC ( Directive ) went effective in
More information55 Amendment of section 1 (interpretation) of the VAT Act 1972
54 Interpretation (Part 3) This section contains definitions of the legal citations used in Part 3. This is a conventional provision in Finance Acts. It allows abbreviated terms to be used in reference
More informationJUDGMENT OF THE COURT 24 September 2014
JUDGMENT OF THE COURT 24 September 2014 (Failure by an EEA State to fulfil its obligations Freedom to provide services Article 36 EEA Full registration tax on leased motor vehicles temporarily imported
More informationMalta Companies in International Tax Structuring February 2015
INFORMATION SHEET No. 126 Malta in International Tax Structuring February 2015 Introduction Malta is a reputable EU business and financial centre with an attractive tax regime and sound legislative framework.
More informationData Transfer Policy London Borough of Barnet
London Borough of Barnet DATA PROTECTION 11 Document Control Document Description Data Transfer Policy Version v.2 Date Created December 2010 Status Authorisation Name Signature Date Prepared By: IS Checked
More informationCULTURAL AND CREATIVE SECTORS GUARANTEE FACILITY
CULTURAL AND CREATIVE SECTORS GUARANTEE FACILITY OPEN CALL FOR EXPRESSION OF INTEREST TO SELECT FINANCIAL INTERMEDIARIES UNDER THE CULTURAL AND CREATIVE SECTORS GUARANTEE FACILITY (Published on 18th July
More informationLabour Force Survey 2014 Almost 10 million part-time workers in the EU would have preferred to work more Two-thirds were women
75/2015-27 April 2015 Labour Force Survey 2014 Almost 10 million part-time workers in the EU would have preferred to work more Two-thirds were women Among the 44.1 million persons in the European Union
More informationPersonal information, for purposes of this Policy, includes any information which relates to an identified or an identifiable person.
PART I: INTRODUCTION AND BACKGROUND Purpose This Data Protection Binding Corporate Rules Policy ( Policy ) establishes the approach of Fluor to compliance with European data protection law and specifically
More informationEUF STATISTICS. 31 December 2013
. ESTIMATES OF EU TURNOVER VOLUMES. Turnover volumes by product, allocation and notification (Estimates of EU s, Millions of ) Estimate of the EU % on Turnover Significance of the sample on total turnover
More informationNew environmental liabilities for EU companies
New environmental liabilities for EU companies The ELD applies to all businesses that operate within the EU, even if the parent company is located outside of the EU. The ELD applies to all businesses,
More informationRULES FOR FOREIGN PAYMENTS
RULES FOR FOREIGN PAYMENTS The terms used in these Rules have the following meaning: 1. Bank mbank S.A., 2. Client a natural person, legal person or organisational unit without legal personality, provided
More information// BRIEF STATISTICS 2014
// BRIEF STATISTICS 2014 // TAXATION IN FINLAND Finland s taxation is subject to decisions by the Finnish Parliament, the European Union and the municipalities of Finland. It is governed by tax legislation,
More information41 T Korea, Rep. 52.3. 42 T Netherlands 51.4. 43 T Japan 51.1. 44 E Bulgaria 51.1. 45 T Argentina 50.8. 46 T Czech Republic 50.4. 47 T Greece 50.
Overall Results Climate Change Performance Index 2012 Table 1 Rank Country Score** Partial Score Tendency Trend Level Policy 1* Rank Country Score** Partial Score Tendency Trend Level Policy 21 - Egypt***
More informationAnna Sapota* Jagielonian University in Kraków, Poland
THE ENHANCED COOPERATION IS IT AN INSTRUMENT EFFICIENT ENOUGH TO AVOID THE DIVERGENCE BETWEEN THE NATIONAL REGULATIONS OF PRIVATE INTERNATIONAL LAW IN THE EU? Anna Sapota* Jagielonian University in Kraków,
More informationRETAILERS ATTITUDES TOWARDS CROSS- BORDER TRADE AND CONSUMER PROTECTION
Eurobarometer RETAILERS ATTITUDES TOWARDS CROSS- BORDER TRADE AND CONSUMER PROTECTION REPORT Fieldwork: September - October 2012 Publication: June 2013 This survey has been requested by the European Commission,
More informationAutomatic Recognition of Full Degrees. Erasmus Student Network AISBL *1. Emanuel Alfranseder #2. February 2014
Automatic Recognition of Full Degrees *1 Emanuel Alfranseder #2 February 2014 * 1 ESN AISBL, Rue Hydraulique / Waterkrachtstraat, 15B, 1210 Saint-Josse-Ten-Noode / Sint-Jost-ten-Node, Brussels BELGIUM,
More informationTRANSFERS FROM AN OVERSEAS PENSION SCHEME
PENSIONS PROFILE DECEMBER 2011 TRANSFERS FROM AN OVERSEAS PENSION SCHEME = Summary A simplified guide to the process: 1. Individual requests transfer from their overseas pension scheme to their UK registered
More informationEN ISO 14121-1. Safety of machinery Risk assessment. Sicherheit von Maschinen Risikobeurteilung Teil 1: Leitsätze (ISO 14121-1:2007)
ÖNORM EN ISO 14121-1 Edition: 2008-01-01 Safety of machinery Risk assessment Part 1: Principles (ISO 14121-1:2007) Sicherheit von Maschinen Risikobeurteilung Teil 1: Leitsätze (ISO 14121-1:2007) Sécurité
More informationResponse to the European Commission s consultation on the legal framework for the fundamental right to protection of personal data
Stockholm: Göteborg: Malmö: 105 24 Stockholm Box 57 Box 4221 Fax 08 640 94 02 401 20 Göteborg 203 13 Malmö Plusgiro: 12 41-9 Org. Nr: 556134-1248 www.intrum.se Bankgiro: 730-4124 info@se.intrum.com Response
More informationOVERVIEW OF PURCHASE AND TAX INCENTIVES FOR ELECTRIC VEHICLES IN THE EU
01.04.2014 OVERVIEW OF PURCHASE AND TAX INCENTIVES FOR ELECTRIC VEHICLES IN THE EU This table provides an overview of the incentives that are granted in the Member States of the European Union for the
More informationTAXATION OF CROSS-BORDER DIVI-
DG Taxation and Customs Union TAXATION OF CROSS-BORDER DIVI- DEND PAYMENTS WITHIN THE EU IMPACTS OF SEVERAL POSSIBLE SOLUTIONS TO ALLEVIATE DOUBLE TAXATION 22 JUNE 2012 COLOPHON Disclaimer This report
More informationERASMUS+ MASTER LOANS
ERASMUS+ MASTER LOANS Erasmus+ Master Loan: opening up access to more affordable lending for cross-border studies The Erasmus+ programme makes it possible for students who want to take a full Master's-level
More informationTREATY MAKING - EXPRESSION OF CONSENT BY STATES TO BE BOUND BY A TREATY
A 355043 COUNCIL OF EUROPE CONSEIL DE L'EUROPE TREATY MAKING - EXPRESSION OF CONSENT BY STATES TO BE BOUND BY A TREATY CONCLUSION DES TRAITÉS - EXPRESSION PAR LES ÉTATS DU CONSENTEMENT À ÊTRE LIÉS PAR
More informationSingle Euro Payments Area
Single Euro Payments Area Overview SEPA (Single Euro Payments Area) is a European payments initiative which aims to create one single, integrated, standardised payments market in Europe. It is an area
More informationFinance information for postgraduate students
Finance information for postgraduate students Contents Finance information for postgraduate students... 1 Contents... 1 Introduction... 2 Postgraduate tuition fee arrangements... 2 Postgraduate students
More informationTHE ORGANISATION AND FINANCING OF HEALTH CARE SYSTEM IN LATVIA
THE ORGANISATION AND FINANCING OF HEALTH CARE SYSTEM IN LATVIA Eriks Mikitis Ministry of Health of the Republic of Latvia Department of Health Care Director General facts, financial resources Ministry
More informationGUIDE TO STUDENTSHIP ELIGIBILITY
BBSRC GUIDE TO STUDENTSHIP ELIGIBILITY 1. General Information 2. Residence Criteria 3. Qualifications Criteria 4. Enquiries Issued February 2005 (revised October 2015) BBSRC GUIDE TO STUDENTSHIP ELIGIBILITY
More informationInformation Sheet: VAT on private pleasure craft
This document was produced by HMR&C to assist members but has not been published by HMR&C. For further advice see Customs Notice 8 (available on www.hmrc.gov.uk) or contact HMR&C direct. Any advice received
More informationGuide to the VAT mini One Stop Shop
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT Brussels, 23 October 2013 Guide to the VAT mini One Stop Shop Table of Contents Background...
More informationCOUNCIL OF THE EUROPEAN UNION. Brussels, 23 June 2010 (OR. en) 10858/10 Interinstitutional File: 2009/0009 (CNS) FISC 60
COUNCIL OF THE EUROPEAN UNION Brussels, 23 June 2010 (OR. en) 10858/10 Interinstitutional File: 2009/0009 (CNS) FISC 60 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL DIRECTIVE amending Directive
More informationInformal document GE.1 No.3 (2012)
Distr.: General ENGLISH ONLY 10 April 2012 Economic Commission for Europe Inland Transport Committee Working Party on Customs Questions affecting Transport Informal Ad hoc Expert Group on Conceptual and
More informationGuidance on Sponsorship
Guidance on Sponsorship (Recruiting and Employing Non-EEA Nationals under Tier 2 of the UK s Points Based System) Human Resources 1 Introduction 1.1 These guidance notes set out the requirements in place
More informationThere is help on form VAT1 itself but these notes provide extra help with some of the questions.
additional information to help you There is help on form VAT1 itself but these notes provide extra help with some of the questions. The notes have the same numbers as the questions they refer to. On the
More information1 General facts on postings abroad and social security 2 Posting to EU or EEA countries or other agreement countries
Posting abroad 2010 Introduction This booklet is intended as a guide for employers and employees when planning a posting abroad. The booklet answers the following questions: Which country are the social
More informationOwnership transfer Critical Tax Issues. Johan Fall, Anders Ydstedt March, 2010
Ownership transfer Critical Tax Issues Johan Fall, Anders Ydstedt March, 2010 Ownership transfer Critical Tax Issues 1 Ownership transfer Critical Tax Issues INTRODUCTION In tough economic times family
More informationFinancial Transaction Tax
Financial Transaction Tax Economic and fiscal effects of the implementation of a Financial Transaction Tax in Germany Extracts The following text is an extract of a report by the biggest German institute
More information