Finance Office. Place of supply of rules

Size: px
Start display at page:

Download "Finance Office. Place of supply of rules"

Transcription

1 Finance Office Place of supply of rules

2 Contents 1. Introduction 2. Sales - Supply of services 2.1 Business or Consumer 2.2 Place of belonging 2.3 General rules 2.4 Exceptions applying to the general rules 2.5 Place of supply Business to Business 2.6 EC Sales list 2.7 Place of supply Business to Consumer 3. Purchases Reverse Charge 3.1 Goods 3.2 Services

3 1. Introduction For VAT purposes, the place of supply of services is the place where a service is treated as being supplied. This is the place where it is liable to VAT, if applicable i.e. if the supply is exempt from VAT then no VAT will be charged. Generally education is an exempt supply in and outside the UK. In summary, if the supply is taxable at the standard or reduced rate of VAT, the University or subsidiary company should take the following steps to determine if VAT is to be applied to an invoice: Identify who the service is supplied to Business or Consumer (non business), Determine place of belonging, Determine if the supply falls into the exemptions applying to the general rules, if not follow the general rules to confirm place of supply, Apply VAT as required. 2. Sales Supply of services 2.1 Business or Consumer A business is considered to be a company or organisation whose activities are wholly of a business nature. It also includes supplies to entities which have both business and non-business activities such as charities and government departments. A consumer is considered to be a private individual, a charity, government department or other body which has no business activities, or a person who receives a supply of services wholly for private purposes. 2.2 Place of belonging You belong in the UK for the purposes of either making or receiving supplies of services when any of the following apply: you have a business establishment or some other fixed establishment in the UK and none elsewhere, you have a business establishment in the UK and fixed establishments in other countries, but the UK establishment is most directly connected with making or receiving the supplies in question, you have a fixed establishment in the UK and a business establishment and/or fixed establishments overseas, but the UK establishment is most directly connected with making or receiving the supplies in question, or you have no business or fixed establishment anywhere, but your usual place of residence is the UK. The business establishment is the principal place of business and is usually the head office, headquarters or seat from which the business is run. There can be only one such place which may be an office, showroom or factory. A fixed establishment is an establishment other than the business establishment, which has the technical and human resources necessary for providing or receiving services permanently present. A business may have several fixed establishments, which may include a branch of a business or an agency. 2.3 General rules There are two general rules for the place of supply of services, one for business to business (B2B) and one for business to consumer (B2C) supplies:

4 Business to Business Place of supply of your services = place where the business customer belongs for the purposes of receiving the supply. If the customer belongs outside the UK, no UK VAT is charged. Business to Consumer (Non Business) Place of supply of your services = place where you, the supplier belong for the purposes of making your supply. If you belong in the UK you must account for any UK VAT due no matter where your customer belongs. 2.4 Exceptions applying to the general rules There are a range of services where exceptions apply to the general rules in section 2.3. These include: Land the place of supply is always where the land is based and the University should charge VAT in the country where the land that they are supplying services on/ for is based. From 1/1/2011 cultural, artistic, sporting, scientific, educational or entertainment services and any services ancillary to such services, the place of supply to business customers is where the business customer is belongs rather than where performed. From 1/1/2011 cultural, artistic, sporting, scientific, educational or entertainment services and any services ancillary to such services, the place of supply to non business customers is where the activity takes place. From 1/1/2011 the place of supply relating to the admission to exhibitions, conferences or meetings in respect of the above and any services ancillary to such services, is where the event takes place. e.g. if the supply takes place in the UK, charge UK VAT 2.5 Place of supply - Business to Business (B2B) For most services provided by the University and subsidiary companies (such as consultancy and research) provided to VAT registered businesses, the place of supply will be treated as where the business customer belongs for the purposes of receiving the supply. This relates to business customers based inside and outside the EC. Where the place of supply of services is in the UK, you must charge any UK VAT due and account for it to HMRC. Where the place of supply of services is in a Member State of the EC that is not the UK, that supply is subject to the VAT rules of that Member State and are said to be outside the scope of UK VAT. Where the place of supply of services is outside the EC, that supply is made outside the EC and such supplies are said to be outside the scope of both UK and EC VAT. Therefore if the University or GCUC Ltd supplies B2B services to a customer belonging to an EC member state for the supply, and the supply is taxable at the standard or reduced rate of VAT (i.e. not exempt or zero rated) no UK VAT will be charged however the entry will be included on the EC sales list. Currently there are twenty-seven member states of the (EC): Country Code Country Code Austria AT Latvia LV Belgium BE Lithuania LT Bulgaria BG Luxembourg LU Cyprus CY Malta MT

5 Country Code Country Code Czech Republic CZ Netherlands NL Denmark DK Poland PL Estonia EE Portugal PT Finland FI Romania RO France FR Slovakia SK Germany DE Slovenia SI Greece GR Spain ES Hungary HU Sweden SE Irish Republic IE United Kingdom GB Italy IT 2.6 EC sales list The EC sales list records the supply of goods and services to businesses registered for VAT in other EC Member States, or services that are subject to the reverse charge in the customer s Member State. The information provided on the EC sales list is used by other EC Member States to ensure that VAT has been correctly accounted. The Finance Office will prepare the EC sales list for the University and GCUC Ltd. If you are raising an invoice to a business customer in the EC, information that is required to be passed to Finance with your sales invoice request is: 1. Customers VAT registration number 2. Total value of supplies in GBP 3. Whether the invoice is for the supply of services or goods. Please mark ECSER or ECGOODS. This will allow Accounts Receivable to zero rate the invoice in Oracle. 4. If you know that your supply is exempt then it is not subject to the reverse charge and does not go on an EC sales list. Education is usually exempt in all Member States so not including education supplies on the EC Sales list is the approach to take. 2.7 Place of supply - Business to Consumer (B2C) For most services provided to consumers (non business customers), the place of supply of your services is the place where you, the supplier belongs for the purpose of making the supply. As the University and subsidiary companies belong in the UK and if the supply is taxable or at the reduced rate of VAT, VAT must be accounted for no matter where the customer belongs. 3 PURCHASES 3.1 Goods The purchase of goods from other EC member states is EC Acquisitions. Invoices should not include VAT as the invoices received should have been zero rated by the supplier on receipt of the University s or GCUC Ltd s VAT number. Invoices containing VAT should be returned to the supplier for correction.

6 The University or subsidiary company must however account for VAT. If the supplier is in the EC, Accounts Payable must include the narrative ECGOODS and if the supplier is outside the EC include the narrative RoWGOODS when posting the VAT element of the invoice to Oracle. With regards the University, the VAT is irrecoverable and will be charged to the original account to which the purchase was charged (Dr I&E, Cr Vat control account). With regards GCUC Ltd, the VAT can be recovered and the VAT will not therefore be charged to the I&E (Dr & Cr VAT control account). For goods acquired and imported from outside the EC, VAT is paid at port of entry. 3.2 Services For the purchase of services from companies/ organisations outside the UK the place of supply is generally where the customer i.e. the University or subsidiary company belongs. The supplier should not charge overseas VAT however the University or subsidiary company is required to account for any UK VAT due. VAT will therefore be charged on the invoice at the UK standard rate under the Reverse Charge of VAT. If the supplier is in the EC, Accounts Payable must include the narrative ECSER and if the supplier is outside the EC include the narrative RoWSER when posting the VAT element of the invoice to Oracle. With regards the University, the VAT is irrecoverable and will be charged to the original account to which the purchase was charged (Dr I&E, Cr Vat control account). With regards GCUC Ltd, the VAT can be recovered and the VAT will not therefore be charged to the I&E (Dr & Cr VAT control account). VAT exemption certificates can be obtained for the acquisition of certain goods if they are used for medical research, charity advertising and disabled construction services.

Finance. Place of Supply Guidance

Finance. Place of Supply Guidance Finance Place of Supply Guidance Status Final Owner Finance Source location GCYOU Portal Finance Last endorsed n/a Consultation n/a Endorsed n/a Publication February 2011 Review date January 2016 Next

More information

December 2012 compared with November 2012 Industrial production up by 0.7% in euro area Up by 0.5% in EU27

December 2012 compared with November 2012 Industrial production up by 0.7% in euro area Up by 0.5% in EU27 22/2013-13 February 2013 December 2012 compared with November 2012 Industrial production up by 0.7% in euro area Up by 0.5% in EU27 In December 2012 compared with November 2012, seasonally adjusted industrial

More information

February 2012 compared with January 2012 Volume of retail trade down by 0.1% in euro area Down by 0.4% in EU27

February 2012 compared with January 2012 Volume of retail trade down by 0.1% in euro area Down by 0.4% in EU27 54/2012-4 April 2012 February 2012 compared with January 2012 Volume of retail trade down by 0.1% in euro area Down by 0.4% in EU27 In February 2012 compared with January 2012, the volume of retail trade

More information

OVERVIEW OF PURCHASE AND TAX INCENTIVES FOR ELECTRIC VEHICLES IN THE EU IN 2015

OVERVIEW OF PURCHASE AND TAX INCENTIVES FOR ELECTRIC VEHICLES IN THE EU IN 2015 OVERVIEW OF PURCHASE AND TAX INCENTIVES FOR ELECTRIC VEHICLES IN THE EU IN 2015 This table provides an overview of the incentives that are granted in the Member States of the European Union for the purchase

More information

SURVEY 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. 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 information

Third quarter of 2014 Annual growth in labour costs down to 1.3% in euro area Stable at 1.4% in EU28

Third quarter of 2014 Annual growth in labour costs down to 1.3% in euro area Stable at 1.4% in EU28 198/2014-17 December 2014 Third quarter of 2014 Annual growth in labour costs down to 1.3% in euro area Stable at 1.4% in EU28 Hourly labour costs 1 rose by 1.3% in the euro area 2 (EA18) and by 1.4% in

More information

Cisco International Limited Questions & Answers

Cisco International Limited Questions & Answers Cisco International Limited Questions & Answers May 2009 External Use Page 1 of 5 Cisco International Limited What is Cisco International Limited? Cisco International Limited is a new, wholly owned United

More information

OVERVIEW OF PURCHASE AND TAX INCENTIVES FOR ELECTRIC VEHICLES IN THE EU

OVERVIEW 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 information

Filling in the Intrastat Supplementary Declaration (SD) Form

Filling in the Intrastat Supplementary Declaration (SD) Form Filling in the Intrastat Supplementary Declaration (SD) Form What is Intrastat? Intrastat is the system for collecting statistics on the trade in goods between European Union (EU) member states. Every

More information

CO2 BASED MOTOR VEHICLE TAXES IN THE EU IN 2015

CO2 BASED MOTOR VEHICLE TAXES IN THE EU IN 2015 CO2 BASED MOTOR VEHICLE TAXES IN THE EU IN 2015 COUNTRY AT (AUSTRIA) BE (BELGIUM) BG (BULGARIA) CO2/FUEL CONSUMPTION TAXES A fuel consumption tax (Normverbrauchsabgabe or NoVA) is levied upon the first

More information

Table of Contents. Part 1 General Section

Table of Contents. Part 1 General Section About the Editor... Foreword... v xv Part 1 General Section 1 About this Guide... 1-3 2 Background to VAT in Europe... 2-1 A. Principles of the VAT... 2-2 B. VAT in the European Community (Pre-1993)...

More information

ERMInE Database. Presentation by Nils Flatabø SINTEF Energy Research. ERMInE Workshop 2 - Northern Europe Oslo, 1. November 2006

ERMInE Database. Presentation by Nils Flatabø SINTEF Energy Research. ERMInE Workshop 2 - Northern Europe Oslo, 1. November 2006 ERMInE Database Presentation by Nils Flatabø SINTEF Energy Research ERMInE Workshop 2 - Northern Europe Oslo, 1. November 26 Overview Content of the Ermine Database Electronic Questionnaire RTD&D Data

More information

Dublin, March 2013. EPSO Network of Experts in the field of Personnel Selection 14th March 2013

Dublin, March 2013. EPSO Network of Experts in the field of Personnel Selection 14th March 2013 Dublin, March 2013 EPSO Network of Experts in the field of Personnel Selection 14th March 2013 On-going and upcoming competitions AD2012 by Citizenship AD2012 Citizenship %EU Population validated application

More information

Implementing the cooperation mechanisms of the RES directive current status and open questions

Implementing the cooperation mechanisms of the RES directive current status and open questions Implementing the cooperation mechanisms of the RES directive current status and open questions Corinna Klessmann, Ecofys Germany RE-SHAPING Workshop, Vilnius, 16.05.2011 Supported by Intelligent Energy

More information

Update of trade weights data underlying the EERs and HCIs: extending the group of 20 trading partners to include Croatia from 1 July 2013

Update of trade weights data underlying the EERs and HCIs: extending the group of 20 trading partners to include Croatia from 1 July 2013 1 Update of trade weights data underlying the EERs and HCIs: extending the group of 20 trading partners to include Croatia from 1 July 2013 The trade weights underlying the calculation of the effective

More information

Finnish foreign trade 2015 Figures and diagrams FINNISH CUSTOMS Statistics 1

Finnish foreign trade 2015 Figures and diagrams FINNISH CUSTOMS Statistics 1 Finnish foreign trade 215 Figures and diagrams 29.2.216 FINNISH CUSTOMS Statistics 1 IMPORTS, EXPORTS AND TRADE BALANCE 199-215 7 billion e 6 5 4 3 2 1-1 9 91 92 93 94 95 96 97 98 99 1 2 3 4 5 6 7 8 9

More information

EUROPEAN VAT COMPLIANCE

EUROPEAN VAT COMPLIANCE KLUWER LAW INTERNATIONAL 2010 QUICK REFERENCE TO EUROPEAN VAT COMPLIANCE Chris Platteeuw and Pedro Pestana De Silva (eds) Wolters Kluwer Law & Business AUSTIN BOSTON CHICAGO NEW YORK THE NETHERLANDS Foreword

More information

ENTERING THE EU BORDERS & VISAS THE SCHENGEN AREA OF FREE MOVEMENT. EU Schengen States. Non-Schengen EU States. Non-EU Schengen States.

ENTERING THE EU BORDERS & VISAS THE SCHENGEN AREA OF FREE MOVEMENT. EU Schengen States. Non-Schengen EU States. Non-EU Schengen States. ENTERING THE EU BORDERS & VISAS THE SCHENGEN AREA OF FREE MOVEMENT An area without internal borders where EU citizens and non-eu nationals may move freely EU Schengen States Non-Schengen EU States IS Azores

More information

Table of Contents. Part 1 General Section

Table of Contents. Part 1 General Section About the Editor Foreword v XV Part 1 General Section About this Guide 1-3 Background to the VAT in Europe 2-1 A. Principles of the VAT 2-2 B. VAT in the European Community 2-4 C. The European Union and

More information

SITPRO. International Trade Guides. Exporting. Supplying Goods to Customers in the European Union

SITPRO. International Trade Guides. Exporting. Supplying Goods to Customers in the European Union SITPRO International Trade Guides Exporting Supplying Goods to Customers in the European Union Supplying Goods to Customers in the European Union This guide provides important information about: how VAT

More information

Joint Research Centre (JRC) Economic Analysis of Electronic Identification (EID) of Small Ruminants in Member States

Joint Research Centre (JRC) Economic Analysis of Electronic Identification (EID) of Small Ruminants in Member States 1 Joint Research Centre (JRC) Economic Analysis of Electronic Identification (EID) of Small Ruminants in Member States IPSC - Institute for the Protection and Security of the Citizen Ispra - Italy http://ipsc.jrc.ec.europa.eu/

More information

The summary table below shows how the composition of the trading partner groups changes on 1 January 2015 as a result of the enlargement.

The summary table below shows how the composition of the trading partner groups changes on 1 January 2015 as a result of the enlargement. 1 Update of trade weights underlying effective exchange rates and harmonised competitiveness indicators as Lithuania joins the euro area on 1 January 2015 The trade weights underlying the calculation of

More information

Update of trade weights data underlying the EERs and HCIs

Update of trade weights data underlying the EERs and HCIs August 2015 Update of trade weights data underlying the EERs and HCIs The trade weights underlying the calculation of the effective exchange rates (EERs) of the euro and the harmonised competitiveness

More information

International Credit mobility. Call for Proposals Deadline :2 February 2017

International Credit mobility. Call for Proposals Deadline :2 February 2017 International Credit mobility Call for Proposals Deadline :2 February 2017 What is international credit mobility? International opening of Erasmus 135,000 grants over 6 years (2015-2020) For students &

More information

TAX EUROPEAN UNION VAT RATES AND THRESHOLDS. At 1 January 2016

TAX EUROPEAN UNION VAT RATES AND THRESHOLDS. At 1 January 2016 TAX EUROPEAN UNION RATES AND THRESHOLDS EUROPEAN UNION: RATES & THRESHOLDS Format of number registration annual Austria AT UST ATU12345678 30,000 (nil for non resident Belgium BE BTW BE 0123.456.789 no

More information

Family reunion: confronting stereotypes,

Family reunion: confronting stereotypes, Migration Policy Group Family reunion: confronting stereotypes, understanding family life MPG briefings for the Green Paper on Family Reunion #1 Abstract: Who do you imagine when you think of family reunion?

More information

Notes on the Notice of Opposition Form

Notes on the Notice of Opposition Form OFFICE FOR HARMONIZATION IN THE INTERNAL MARKET (OHIM) Trade Marks and Designs Notes on the Notice of Opposition Form 1. General remarks 1.1 Use of the form The form may be obtained free of charge from

More information

I m in the Dublin procedure what does this mean?

I m in the Dublin procedure what does this mean? EN I m in the Dublin procedure what does this mean? B Information for applicants for international protection found in a Dublin procedure, pursuant to article 4 of Regulation (EU) No 604/2013 1 You have

More information

Finnish foreign trade 2014 Figures and diagrams. 27.2.2015 FINNISH CUSTOMS Statistics 1

Finnish foreign trade 2014 Figures and diagrams. 27.2.2015 FINNISH CUSTOMS Statistics 1 Finnish foreign trade 214 Figures and diagrams 27.2.215 FINNISH CUSTOMS Statistics 1 IMPORTS, EXPORTS AND TRADE BALANCE 199-214 7 billion e 6 5 4 3 2 1-1 9 91 92 93 94 95 96 97 98 99 1 2 3 4 5 6 7 8 9

More information

158/ October 2014

158/ October 2014 158/2014-21 October 2014 Provision of deficit and debt data for 2013 - second notification Euro area and EU28 government deficit at 2.9% and 3.2% of GDP respectively Government debt at 90.9% and 85.4%

More information

Innovation Union Scoreboard 2014

Innovation Union Scoreboard 2014 Innovation Union Scoreboard 2014 The Innovation Union's performance scoreboard for Research and Innovation Executive summary EN version Enterprise and Industry Executive summary Innovation Union Scoreboard

More information

PUBLIC: This document is intended for public distribution TRUST IN MEDIA 2016 MEDIA INTELLIGENCE SERVICE MARCH 2016

PUBLIC: This document is intended for public distribution TRUST IN MEDIA 2016 MEDIA INTELLIGENCE SERVICE MARCH 2016 PUBLIC: This document is intended for public distribution TRUST IN MEDIA 2016 MEDIA INTELLIGENCE SERVICE MARCH 2016 CONTENTS ABOUT THIS PROJECT METHODOLOGY 3 3 TRUST IN MEDIA EUROPE AND THE EU RADIO TV

More information

European Research Council

European Research Council ERC Advanced Grants 2011 Outcome: Indicative Statistics Reproduction is authorised provided that the source ERC is acknowledged NB: In these graphs grantee refers to a candidate selected for ERC funding

More information

European Research Council

European Research Council ERC Advanced Grants 15 Outcome: Indicative statistics Reproduction is authorised provided the source 'ERC' is acknowledged. NB: In these graphs, 'grantee' refers to a candidate selected for ERC funding.

More information

SIS II 2013 Statistics. June 2014

SIS II 2013 Statistics. June 2014 SIS II 2013 Statistics June 2014 European Agency for the operational management of large-scale IT systems in the area of freedom, security and justice Rävala pst 4 10143 Tallinn Estonia 2 SIS II - STATISTICS

More information

European Research Council

European Research Council ERC Advanced Grants 212 Outcome: Indicative statistics Reproduction is authorised provided the source ERC is acknowledged NB: In these graphs, grantee refers to a candidate selected for ERC funding. Also,

More information

Work Placement and Work Experience

Work Placement and Work Experience Work Placement and Presentation for Università degli Studi di Milano March 5 th, 2012 From Aurora Scalora EURES Adviser Pavia - Italy Guide to Why worry about What is What can mean to you How to start

More information

European Research Council

European Research Council ERC Starting Grants 13 Outcome: Indicative statistics Reproduction is authorised provided the source ERC is acknowledged. NB: In these graphs, 'grantee' refers to a candidate selected for ERC funding.

More information

Tourism in Europe: does age matter?

Tourism in Europe: does age matter? Industry, trade and services Author: Julia URHAUSEN Statistics in focus 69/2008 Tourism in Europe: does age matter? This publication focuses on selective aspects of the travel behaviour of residents from

More information

Number of resident patent applications to the European Patent Office per 1 million population

Number of resident patent applications to the European Patent Office per 1 million population CENTRAL STATISTICAL OFFICE STATISTICAL OFFICE IN KATOWICE Sustainable Development Indicators. National module More information: for substantive matters concerning: national indicators and those on the

More information

The European Research Council awards its first grants

The European Research Council awards its first grants MEMO/07/586 Brussels, 14 December 2007 The European Research Council awards its first grants The ERC is a major innovation within the European research system, and is established under the European Union

More information

Report EEA prospectus activity in 2015

Report EEA prospectus activity in 2015 Report EEA prospectus activity in 2015 28 July 2016 2016/ESMA/1170 Table of Contents Acronyms... 3 1 Introduction... 5 2 General approval activity... 6 2.1 Number of prospectuses approved per EEA country...

More information

European Research Council

European Research Council ERC Advanced Grants 213 Outcome: Indicative statistics Reproduction is authorised provided the source ERC is acknowledged NB: In these graphs, grantee refers to a candidate selected for ERC funding. Country

More information

INNOBAROMETER 2015 - THE INNOVATION TRENDS AT EU ENTERPRISES

INNOBAROMETER 2015 - THE INNOVATION TRENDS AT EU ENTERPRISES Eurobarometer INNOBAROMETER 2015 - THE INNOVATION TRENDS AT EU ENTERPRISES REPORT Fieldwork: February 2015 Publication: September 2015 This survey has been requested by the European Commission, Directorate-General

More information

The digital economy & 2015 B2C Place of Supply changes

The digital economy & 2015 B2C Place of Supply changes The digital economy & 2015 B2C Place of Supply changes Breakout 1a Koen Dewilde, Taxand Belgium Paul Bakker, Taxand Netherlands 1 Contents 1. VAT on e-services: the historic perspective 2. The new rules

More information

Comparison of annuity markets (OECD National Annuity Markets: Features and Implications, Rusconi 2008) Mercer

Comparison of annuity markets (OECD National Annuity Markets: Features and Implications, Rusconi 2008) Mercer May 2009 Retirement Income/Annuities Around the World What US Policy Makers Might Learn Barbara Marder, Baltimore Global Defined Contribution Consulting Leader www.mercer.com 1 Comparison of annuity markets

More information

Table of Contents. Contributors Introduction 543

Table of Contents. Contributors Introduction 543 Table of Contents Contributors 541 1. Introduction 543 2. Taxable Persons 547 2.1. VAT grouping 547 2.1.1. Austria 548 2.1.2. Belgium 548 2.1.3. Cyprus 549 2.1.4. Czech Republic 549 2.1.5. Denmark 550

More information

Private Sector Debt Dívida do Sector Privado. dossiers. Economic Outlook Conjuntura Económica. Conjuntura Económica.

Private Sector Debt Dívida do Sector Privado. dossiers. Economic Outlook Conjuntura Económica. Conjuntura Económica. dossiers Economic Outlook Private Sector Debt Dívida do Sector Privado Last Update Última Actualização:12/08/2015 Portugal Economy Probe (PE Probe) Prepared by PE Probe Preparado por PE Probe Copyright

More information

Marks&Clerk Luxembourg. Validation Service for Granted European Patents

Marks&Clerk Luxembourg. Validation Service for Granted European Patents Marks&Clerk Luxembourg Validation Service for Granted European Patents Are you increasingly under pressure to: streamline your patent procedures? reduce patenting costs? AND maintain service and translation

More information

The European Working Conditions Survey An Overview

The European Working Conditions Survey An Overview The European Working Conditions Survey An Overview ETUI Conference Brussels, March 2012 David Foden Head of Unit Working Conditions and Industrial Relations Eurofound Contents Main characteristics of the

More information

Our patent and trade mark attorneys are here to help you protect and profit from your ideas, making sure they re working every bit as hard as you do.

Our patent and trade mark attorneys are here to help you protect and profit from your ideas, making sure they re working every bit as hard as you do. Our patent and trade mark attorneys are here to help you protect and profit from your ideas, making sure they re working every bit as hard as you do. Our people work with everyone from multi-nationals

More information

European Research Council

European Research Council ERC Starting Grant Outcome: Indicative statistics Reproduction is authorised provided the source ERC is acknowledged ERCEA/JH. ERC Starting Grant: call Submitted and selected proposals by domain Submitted

More information

8 March 2012: International Women's Day Gender inequalities in the European Union. European Parliament Eurobarometer Flash survey (EB flash 341)

8 March 2012: International Women's Day Gender inequalities in the European Union. European Parliament Eurobarometer Flash survey (EB flash 341) Directorate-General for Communication Directorate for Relations with the Citizens Public Opinion Monitoring Unit Brussels, 7 March 2012 8 March 2012: International Women's Day Gender inequalities in the

More information

PATENT PROCEDURES. SILVIA CELLA, ALESSIA NASO Consiglio Nazionale delle Ricerche Office «Valorizzazione della Ricerca» Genoa, 18 th July 2016

PATENT PROCEDURES. SILVIA CELLA, ALESSIA NASO Consiglio Nazionale delle Ricerche Office «Valorizzazione della Ricerca» Genoa, 18 th July 2016 PATENT PROCEDURES SILVIA CELLA, ALESSIA NASO Consiglio Nazionale delle Ricerche Office «Valorizzazione della Ricerca» Genoa, 18 th July 2016 Remark: Some contents and examples used in the following slides

More information

THE PLACE OF INDIRECT TAXES IN THE TAX SYSTEM ARCHITECTURE OF THE EUROPEAN UNION COUNTRIES

THE PLACE OF INDIRECT TAXES IN THE TAX SYSTEM ARCHITECTURE OF THE EUROPEAN UNION COUNTRIES Year XI, No.13/211 27 THE PLACE OF INDIRECT TAXES IN THE TAX SYSTEM ARCHITECTURE OF THE EUROPEAN UNION COUNTRIES Prof. Marcel DRĂCEA, PhD Assist. Nicoleta DRĂCEA, PhD student 1. Introduction The illustration

More information

Study on comparison tools and third-party verification schemes

Study on comparison tools and third-party verification schemes Justice and Consumers Study on comparison tools and third-party verification schemes ECCG 25/03/2015 Julien Brugerolle JUST E6 Introduction Study objectives Explore consumer behavioural patterns in the

More information

THE ROLE OF PUBLIC SUPPORT IN THE COMMERCIALISATION OF INNOVATIONS

THE ROLE OF PUBLIC SUPPORT IN THE COMMERCIALISATION OF INNOVATIONS Flash Eurobarometer THE ROLE OF PUBLIC SUPPORT IN THE COMMERCIALISATION OF INNOVATIONS REPORT Fieldwork: January February 2014 Publication: May 2014 This survey has been requested by the European Commission,

More information

Voluntary health insurance and health care reforms

Voluntary health insurance and health care reforms Voluntary health insurance and health care reforms Sarah Thomson Senior Research Fellow, European Observatory Deputy Director, LSE Health IMF conference, Paris, 21 st June 2011 Health financing policy

More information

VAT Exporting Basics. Ian Stinson & Ian Mullen. 2 Presentation title - edit in the Master slide

VAT Exporting Basics. Ian Stinson & Ian Mullen. 2 Presentation title - edit in the Master slide VAT Exporting Basics Ian Stinson & Ian Mullen 2 Presentation title - edit in the Master slide VAT & International Trade 13 November 2014 Disclaimer This seminar is of a general nature and is not a substitute

More information

User language preferences online. Analytical report

User language preferences online. Analytical report Flash Eurobarometer 313 The Gallup Organization Flash Eurobarometer European Commission User language preferences online Analytical report Fieldwork: January 2011 Publication: May 2011 This survey was

More information

European Research Council

European Research Council ERC Starting Grants 14 Outcome: Indicative statistics Reproduction is authorised provided the source 'ERC' is acknowledged. NB: In these graphs, 'grantee' refers to a candidate selected for ERC funding.

More information

The Gira European Bakery Company Panorama

The Gira European Bakery Company Panorama The Gira European Bakery Company Panorama 2001-2011/2012 & 2016 February 2013 Gira 2013 1 Introduction The Gira European Bakery Company Panorama is a focused, one-stop source for all the basic information

More information

EUROPEAN YOUTH: PARTICIPATION IN DEMOCRATIC LIFE

EUROPEAN YOUTH: PARTICIPATION IN DEMOCRATIC LIFE Flash Eurobarometer EUROPEAN YOUTH: PARTICIPATION IN DEMOCRATIC LIFE REPORT Fieldwork: April 2013 Publication: May 2013 This survey has been requested by the European Commission, Directorate-General for

More information

Taxation of tobacco products in the European Union. Frank Van Driessche DG Taxation and Customs Union May 2006

Taxation of tobacco products in the European Union. Frank Van Driessche DG Taxation and Customs Union May 2006 1 Taxation of tobacco products in the European Union Frank Van Driessche DG Taxation and Customs Union May 2006 2 Legislation on taxation Directive 92/79/EEC (Approximation of taxes on cigarettes) Directive

More information

Regional differentiation of GDP per capita in PPP at NUTS 3 level

Regional differentiation of GDP per capita in PPP at NUTS 3 level CENTRAL STATISTICAL OFFICE STATISTICAL OFFICE IN KATOWICE Sustainable Development Indicators. National module More information: for substantive matters concerning: national indicators and those on the

More information

Making a declaration to the Health and Care Professions Council (HCPC) concerning the temporary provision of services Guidance notes

Making a declaration to the Health and Care Professions Council (HCPC) concerning the temporary provision of services Guidance notes * Registration Department 184 Kenningn Park Road, London, SE11 4BU ( +44 (0)300 500 4472 or +44 (0)20 7582 5460 8 www.hcpc-uk.org ö international@hcpc-uk.org Making a declaration the Health and Care Professions

More information

Patentability Requirements Chemistry and Intellectual Property - Catalysing Innovation

Patentability Requirements Chemistry and Intellectual Property - Catalysing Innovation Patentability Requirements Chemistry and Intellectual Property - Catalysing Innovation Dr. Peter Burkhardt Malta 15.02.2011 Overview European Patent Convention and the EPO Patentability Requirements Overview

More information

LATVIA S PENSION SYSTEM: CURRENT SITUATION AND FUTURE PROSPECTS. Monika Queisser Directorate for Employment, Labour and Social Affairs, OECD

LATVIA S PENSION SYSTEM: CURRENT SITUATION AND FUTURE PROSPECTS. Monika Queisser Directorate for Employment, Labour and Social Affairs, OECD LATVIA S PENSION SYSTEM: CURRENT SITUATION AND FUTURE PROSPECTS Monika Queisser Directorate for Employment, Labour and Social Affairs, OECD Demographic challenges Major demographic trends in Latvia Declining

More information

Central Securities Depository Regulation

Central Securities Depository Regulation Central Securities Depository Regulation Alignment of T+2 Settlement Period in Relation to Convertible Bonds Central Securities Depository Regulation Overview The Central Securities Depository Regulation

More information

Impact of future demographic trends in Europe

Impact of future demographic trends in Europe Impact of future demographic trends in Europe Marek Kupiszewski, Jakub Bijak, Beata Nowok Presentation based on a paper prepared for the Council of Europe Study No. CAHP 9 (2005) 7.1 EPC Liverpool 2006

More information

MEMBER STATE DATA on cross-border healthcare following Directive 2011/24/EU. Year Health and Food Safety

MEMBER STATE DATA on cross-border healthcare following Directive 2011/24/EU. Year Health and Food Safety MEMBER STATE DATA on cross-border healthcare following Directive 2011/24/EU Year 2015 www.olssonconsulting.eu Health and Food Safety Table of contents Table of contents... 2 Table of figures... 3 Executive

More information

Taxable Persons. 2.3. Supply of new immovable property. 2.3.1. New buildings

Taxable Persons. 2.3. Supply of new immovable property. 2.3.1. New buildings Taxable Persons filled, the jointly registered entities must apply VAT to the open-market value of supplies made to other members of the group; the members of the jointly registered group must continue

More information

Natural gas. Joint Working Group, Belgrade 22/03/06. Brendan Devlin European Commission DG Energy and Transport Unit Electricity and Gas

Natural gas. Joint Working Group, Belgrade 22/03/06. Brendan Devlin European Commission DG Energy and Transport Unit Electricity and Gas Joint Working Group, Belgrade 22/03/06 Natural gas Brendan Devlin European Commission DG Energy and Transport Unit Electricity and Gas EU Market share of natural gas in % of Gross Inland Consumption 35

More information

72/2015-21 April 2015

72/2015-21 April 2015 72/2015-21 April 2015 Provision of deficit and debt data for 2014 - first notification Euro area and EU28 government deficit at 2.4% and 2.9% of GDP respectively Government debt at 91.9% and 86.8% In 2014,

More information

CROSS-BORDER ACCESS TO ONLINE CONTENT

CROSS-BORDER ACCESS TO ONLINE CONTENT Flash Eurobarometer CROSS-BORDER ACCESS TO ONLINE CONTENT REPORT Fieldwork: January 2015 Publication: August 2015 This survey has been requested by the European Commission, Directorate-General for Networks,

More information

Health system reform in Europe: access, efficiency and economic crisis

Health system reform in Europe: access, efficiency and economic crisis Health system reform in Europe: access, efficiency and economic crisis Sarah Thomson Senior Health Financing Specialist, WHO Europe Head of the LSE Hub, European Observatory Associate Professor, Department

More information

Scenario for the European Insurance and Occupational Pensions Authority s EU-wide insurance stress test in 2016

Scenario for the European Insurance and Occupational Pensions Authority s EU-wide insurance stress test in 2016 17 March 2016 ECB-PUBLIC Scenario for the European Insurance and Occupational Pensions Authority s EU-wide insurance stress test in 2016 Introduction In accordance with its mandate, the European Insurance

More information

Beyond Eurovignette. Nina Renshaw EESC Seminar, Liège, 25 November

Beyond Eurovignette. Nina Renshaw EESC Seminar, Liège, 25 November Beyond Eurovignette Nina Renshaw EESC Seminar, Liège, 25 November 2010 www.transportenvironment.org Beyond Eurovignette Where are we now? -In theory -In practice -Real world How far from full internalisation?

More information

Public Debt and Contingent Liabilities: A Cross-Country Comparison

Public Debt and Contingent Liabilities: A Cross-Country Comparison Public Debt and Contingent Liabilities: A Cross-Country Comparison Melchior Vella and Gevit Duca * 1. Contingent Liabilities 1.1 What are contingent liabilities? Contingent liabilities are obligations

More information

BUSINESS-TO-BUSINESS ALTERNATIVE DISPUTE RESOLUTION IN THE EU

BUSINESS-TO-BUSINESS ALTERNATIVE DISPUTE RESOLUTION IN THE EU Flash Eurobarometer BUSINESS-TO-BUSINESS ALTERNATIVE DISPUTE RESOLUTION IN THE EU REPORT Fieldwork: March-April 22 Publication: November 22 This survey has been requested by Directorate-General for Justice

More information

What do the recent regional GDP statistics tell us about Cohesion?

What do the recent regional GDP statistics tell us about Cohesion? Analysis from the CPMR Secretariat July 2015 What do the recent regional GDP statistics tell us about Cohesion? Headline messages - Recent regional GDP statistics reveal that regional disparities are on

More information

Special Eurobarometer 452. Report. Media pluralism and democracy

Special Eurobarometer 452. Report. Media pluralism and democracy Media pluralism and democracy Fieldwork September-October 2016 Publication Survey requested by the European Commission, Directorate-General for Justice and Consumers and co-ordinated by the Directorate-General

More information

ACCESSIBILITY: AN IMPORTANT ECONOMIC OPPORTUNITY FOR THE EUROPEAN TOURISM SECTOR

ACCESSIBILITY: AN IMPORTANT ECONOMIC OPPORTUNITY FOR THE EUROPEAN TOURISM SECTOR ACCESSIBILITY: AN IMPORTANT ECONOMIC OPPORTUNITY FOR THE EUROPEAN TOURISM SECTOR Victoria Eichhorn v.eichhorn@surrey.ac.uk University of Surrey/ Partner of the OSSATE (One-Stop-Shop for in Europe) Project)

More information

3 Year: Year of the submission of the ingredient information.

3 Year: Year of the submission of the ingredient information. 1 2 Footnotes to Table 3 Name of Manufacturer or Importer: This information is submitted by Philip Morris Products S.A., which owns the relevant intellectual property rights of Philip Morris International

More information

Rail Liberalisation Index 2011 Market Opening: Rail Markets of the Member States of the European Union, Switzerland and Norway in comparison

Rail Liberalisation Index 2011 Market Opening: Rail Markets of the Member States of the European Union, Switzerland and Norway in comparison IBM Global Business Services Rail Liberalisation Index 2011 Market Opening: Rail Markets of the Member States of the European Union, Switzerland and Norway in comparison A study by IBM Global Business

More information

ESRB Recommendation on US dollar denominated funding of credit institutions (ESRB/2011/2)

ESRB Recommendation on US dollar denominated funding of credit institutions (ESRB/2011/2) ESRB Recommendation on US dollar denominated funding of credit institutions Follow-up report overall assessment Table of contents Introduction 4 1. Objective of the ESRB Recommendation and US dollar funding

More information

Family Law. Fieldwork: June 2006 Report: October 2006

Family Law. Fieldwork: June 2006 Report: October 2006 The Gallup Organization Flash EB N o 188 Consular Protection and Family Law Flash Eurobarometer European Commission Family Law Summary Fieldwork: June 06 Report: October 06 Flash Eurobarometer 188 The

More information

Jana Hainsworth Setting the EU context

Jana Hainsworth Setting the EU context Contents Introduction to Eurochild The situation of children in Europe Europe 2020 opportunities & threats What it means for «children left behind» Conclusions & way forward Page 2 Introduction to Eurochild

More information

EB EUROPEAN ELECTIONS Post-electoral survey First-results: European average and major national trends 1

EB EUROPEAN ELECTIONS Post-electoral survey First-results: European average and major national trends 1 Directorate General for Communication Direction C - Relations with citizens PUBLIC OPINION MONITORING UNIT EB71.3 - EUROPEAN ELECTIONS 2009 24/07/2009 Post-electoral survey First-results: European average

More information

INTRODUCTION... 2. I. Participation in the 2014 European elections... 3

INTRODUCTION... 2. I. Participation in the 2014 European elections... 3 ?? Directorate-General for Communication PUBLIC OPINION MONITORING UNIT 2014 EUROPEAN ELECTIONS DESK RESEARCH Brussels, April 2015 Profile of voters and abstainees in the European elections 2014 INTRODUCTION...

More information

UniCredit Bank AG IBAN. Information for Correspondent Banks on the International Bank Account Number

UniCredit Bank AG IBAN. Information for Correspondent Banks on the International Bank Account Number UniCredit Bank AG IBAN Information for Correspondent Banks on the International Bank Account Number 2 Contents 1. IBAN INTERNATIONAL BANK ACCOUNT FOR INTRA-EU CROSS-BORDER CUSTOMER PAYMENTS SWIFT MT103/103+

More information

EUROPE 2020 TARGET: EARLY LEAVERS FROM EDUCATION AND TRAINING

EUROPE 2020 TARGET: EARLY LEAVERS FROM EDUCATION AND TRAINING EUROPE 2020 TARGET: EARLY LEAVERS FROM EDUCATION AND TRAINING By 2020, the share of early leavers from education and training (aged 18-24) should be less than 10% Early school leaving 1 is an obstacle

More information

Evaluation of the European Commission's Effort Sharing Regulation proposal

Evaluation of the European Commission's Effort Sharing Regulation proposal Evaluation of the European Commission's Effort Sharing Regulation proposal Brussels, 4.9. 2016 Summary The European Council agreed in 2014 to reduce the EU s greenhouse gas emissions by at least 40% by

More information

2009 EUROPEAN ELECTIONS DESK RESEARCH Abstention and voting behaviour in the 2009 European elections

2009 EUROPEAN ELECTIONS DESK RESEARCH Abstention and voting behaviour in the 2009 European elections Directorate-General for Communication Directorate for Relations with the Citizens Public Opinion Monitoring Unit Brussels, 13 November 2012 2009 EUROPEAN ELECTIONS DESK RESEARCH Abstention and voting behaviour

More information

BENCHMARKING OF APPROVED HIGHER RATIOS 2014 DATA

BENCHMARKING OF APPROVED HIGHER RATIOS 2014 DATA BENCHMARKING OF APPROVED HIGHER RATIOS 2014 DATA Benchmarking of approved higher ratios Benchmarking of approved higher ratios under Article 94(1)(g)(ii) of Directive 2013/36/EU 3 Introduction and legal

More information

UPC Agreement Ratification Process and Local or Regional Divisions

UPC Agreement Ratification Process and Local or Regional Divisions Ausschuss für Streitregelung Litigation Committee Commission Procédure Judiciaire Update 7 December 2015 (original document dated 20 July 2015) UPC Agreement Ratification Process and Local or Regional

More information

Trends in Recycling in Europe. Özgür Saki European Environment Agency

Trends in Recycling in Europe. Özgür Saki European Environment Agency Trends in Recycling in Europe Özgür Saki European Environment Agency The European Environment Agency An EU institution situated in Copenhagen since 1994 Provides the information necessary to enable policy

More information

Compliance Table - Guidelines

Compliance Table - Guidelines EBA/GL/2013/02 Appendix 1 7 April 2014/ Updated 18 March 2016 GL/2013/02 + Appendix 1 Compliance Table - Guidelines Based on information supplied by them, the following competent authorities or intend

More information

Payments to Overseas banks Things to be aware of

Payments to Overseas banks Things to be aware of Payments to Overseas banks Things to be aware of Payment can be made to accounts in most countries. If you wish to have your pension paid overseas, the Royal Bank of Scotland (RBS), the Funds bankers,

More information

ISSN energy. in figures STATISTICAL POCKETBOOK. Energy

ISSN energy. in figures STATISTICAL POCKETBOOK. Energy ISSN 1977-4559 EU energy in figures STATISTICAL POCKETBOOK 2016 Energy This publication does not involve the European Commission in liability of any kind. Europe Direct is a service to help you find answers

More information